Auditors Report 2010

TRANSMITTAL LETTER
Ref.No.AG.01/109/Vol.2/40
Office of the Auditor-General
Ministries Block O
P. O. Box MB 96
Accra
Tel. (021) 662493
Fax (021) 662493
30 June 2011
Dear Madam Speaker,
REPORT OF THE AUDITOR-GENERAL ON THE

PUBLIC ACCOUNTS OF GHANA (CONSOLIDATED FUND)
FOR THE YEAR ENDED 31 DECEMBER 2010
In accordance with Article 187(5) of the Constitution of the Republic of Ghana
and Section 23(1) of the Audit Service Act 2000 (Act 584), I have the honour to
present my report on the Public Accounts of Ghana (Consolidated Fund) for the year
ended 31 December 2010 to be laid before Parliament.
2.
The report highlights the outcomes of the financial statements which
comprise mainly the Balance Sheet, Revenue and Expenditure Statement, Receipts
and Payments Statements, Cash flow Statement and the supporting schedules, with
a view to expressing an opinion on the accounts.
3.
In my opinion, except for the significant issues raised in paragraph 216 of this
report, the financial statements give a true and fair view of the financial position of
the Government of Ghana as at 31 December 2010 and the results of its operations,
cash flow and financial requirements for the year then ended.
The accounts
however, are in accordance with the stated accounting policies of the Government of
Ghana.
Report of the Auditor-General on the Public Accounts of Ghana

(Consolidated Fund) for the year ended 31 December 2010)
Page
4.
I acknowledge the cooperation and assistance provided to the Audit Service
by the Ministry of Finance and Economic Planning, Controller and AccountantGeneral and Heads of Ministries, Departments and Agencies during the audit.
5.
I also acknowledge the efforts and commitment of my staff in conducting the
audit and reporting before the constitutional deadline.
Yours sincerely
AUDITOR-GENERAL
THE RT. HON. SPEAKER

OFFICE OF PARLIAMENT
PARLIAMENT HOUSE
ACCRA
Report of the Auditor-General on the Public Accounts of Ghana

(Consolidated Fund) for the year ended 31 December 2010)
Page
ii
Contents
Introduction ..................................................................................................................... 3
Audit objectives ............................................................................................................... 3
Audit scope and methodology ....................................................................................... 4
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS ......................... 6
Employees on GoG Mechanised Payroll without Account Numbers .................... 6
Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million ............. 6
Unauthorised transfer of unclaimed salaries to the Economic and Organised
Crime Office (EOCO) - GH 132,556 ............................................................... 6
Payment of salaries to employees on Study Leave without Pay......................... 7
Non-payment of Petroleum Taxes - GH4.1 million .......................................... 7
Non-payment of IGF into the CF- GH10.4 Million ........................................... 7
Failure of the IPPD System to detect and reject unqualified employees ............. 8
Poor record keeping on GoG Equity Investment .............................................. 8
Inconsistencies of records between ADMD and the Project Implementation
Agencies (PIA) .............................................................................................. 9
Failure to charge penalties on delayed Petroleum Tax payments - GH2.1 million
.................................................................................................................... 9
Judgement Debts GH276million .................................................................. 9
Wrong treatment of Donor Project expenditure in the Public Accounts ............ 10
Personnel Emolument released in excess to five Subvented Agencies GH395,250 ................................................................................................ 10
Non-disclosure of three GoG On- lent (NPT) loans ......................................... 10
Unconfirmed Sub-Consolidated Fund Accounts cash balances......................... 11
Poor management of GoG Loans .................................................................. 11
Inconsistencies between MDA Expenditure Statements and the schedule
disclosed in the Public Accounts ................................................................... 11
Late transfer of revenue by GCB and Ecobank into the CF.............................. 12
Non-payment of Divestiture Proceeds of GH4.3 million into the CF ...................... 12
DETAILS OF FINDINGS .................................................................................................... 13
Employees on GoG Mechanised Payroll without Account Numbers .................. 13
Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million ........... 15
Unauthorised transfer of unclaimed salaries to the Economic and Organised
Crime Office (EOCO) - GH 132,556 ............................................................. 17
Payments of salaries to employees on Study Leave Without Pay .................... 18
Non -Payment of Petroleum Taxes - GH4.1 million ....................................... 21
Non-payment of IGF into the CF- GH10.4 Million ......................................... 22
Failure of the IPPD System to detect and reject unqualified employees ........... 24
Poor record keeping on GoG Equity Investment ............................................ 42
Inconsistencies in records between ADMD and PIA ........................................ 44
Failure to impose penalties on delayed Petroleum Tax payments - GH2.1
million ........................................................................................................ 47
Avoidable Cost against the State (Judgement Debt) GH276million ............. 48
Wrong treatment of Donor Project expenditure in the Public Accounts ............ 52
Auditor-Generals Report on the Public Accounts of Ghana
(Consolidated Fund) for the year ended 31st December 2010)
Page 1
Non-disclosure of three GoG On-lent (NPT) Loans ......................................... 56

Unconfirmed Sub-Consolidated Fund Accounts cash balances......................... 58
Poor management of GoG Loans .................................................................. 60
Inconsistencies between MDAs Expenditure Statements and the schedule
disclosed in the Public Accounts ................................................................... 69
Late transfer of revenue by GCB and Ecobank into the CF.............................. 72
Non Payment of Divestiture Proceeds of GH4.3 million into the CF .................... 74
GENERAL COMMENTS ...................................................................................................... 77
FINANCIAL ISSUES ........................................................................................................... 78
OPINION OF THE AUDITOR-GENERAL ........................................................................... 79
ACKNOWLEDGEMENT ...................................................................................................... 81
Appendix ........................................................................................................................ 83

Page 2
REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC

ACCOUNTS OF GHANA (CONSOLIDATED FUND) FOR THE YEAR
ENDED 31 DECEMBER 2010
Introduction
1.
The Controller and Accountant General (CAG) is mandated under Sections

41(1) (b) and (2) and 44(1) of the Financial Administration Act (FAA), 2003
(Act 654), to prepare and submit to the Auditor-General for examination, the
annual financial statements on the Public Accounts of Ghana. The financial
statements comprised the following:
Statement of Assets and Liabilities (Balance Sheet).

Statement of Revenue and Expenditure.
Statement of Receipts and Payments.
Cash Flow Statement (which discloses the results of cash transactions
on the Consolidated Fund (CF) during the year).
Notes to the accounts.
Functional classification of expenditure by items and heads.
Summary of expenditure by heads and items.
Analyses of the position of public debts, grants, public loans funded
from the CF, deposits, advances, equity investments, and Heavily
Indebted Poor Country (HIPC) Funds.
Audit objectives
2.
Section 15 of the Audit Service Act, 2000 (Act 584) requires that I examine
the Financial Statements and certify whether in my opinion, the statements
present fairly financial information on the accounts,
the records are
consistent with statements of the preceding year, and are also in accordance
with accounting policies of the Government as well as generally accepted
accounting principles. I am also mandated to state any reservation or make
any comment that I consider necessary, and also report separately on my
audit of Ministries, Departments and Agencies (MDAs) whose accounts are
consolidated in the Financial Statements of the Central Government.

Page 3
Audit scope and methodology

3.
The audit covered all transactions/events undertaken by MDAs in 2010 which

impacted on the CF. The review of these transactions/events was effected
taking into consideration relevant provisions of the 1992 Constitution, the
FAA, 2003 (Act 654), enabling enactments on statutory funds, other statutes
and regulations.
4.
The audit was undertaken in two phases. The first phase involved a review of
all MDAs transactions by branches and district offices of the Audit Service
whilst the second focused on processes followed by the Controller and
Accountant Generals Department (CAGD) to capture the transactions/events
and ultimately disclose them in the Public Accounts.
5.
To satisfy the audit objectives, the control environment within which the
transactions/events were effected was assessed. Inherent risks associated
with significant transactions and events were also assessed with the aim of
evaluating the adequacy of managements responses to these risks. On the
basis of the outcome of these reviews, I designed and executed audit
procedures, which in my view were necessary to minimise audit risks.
Systems supporting transactions/events were reviewed and substantive tests
as appropriate were undertaken.
6.
The outcome of my reviews were discussed with respective desk officers and
their supervising officers, whose responses were considered in arriving at my
conclusions. Observations derived from the reviews were communicated to
the CAG, the Deputy Controller and Accountant-General in charge of the
Financial Management Service (DCAG/FMS) and other relevant parties
through Audit Observation Memoranda (AOM). The responses obtained on the
AOM were evaluated and where necessary incorporated in this report.
7.
I wish to state that the matters raised in this report were the
significant
issues noted during the audit. The audit was directed primarily at giving an
opinion on the annual financial statements of the Public Accounts of Ghana
Page 4
for the year ended 31 December 2010. As a result, comments on systems and
internal controls in this report may not be exhaustive.
8.
Madam Speaker, pursuant to Section 15 of Act 584, my office has reviewed

the annual financial statements on the Public Accounts of Ghana for the year
ended 31 December 2010. In compliance with Section 44 (1) of the FAA,
2003 and Section 23 of the Audit Service Act, 2000, I hereby present my
report on the Financial Statements for the year ended 31 December 2010.

Page 5
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

Employees on GoG Mechanised Payroll without Account Numbers
9.
I noted during my review that 95,309 employees, representing 23 percent of

the total number of employees on the Government of Ghana (GoG)
mechanised payroll, had no bank account numbers to facilitate the
employees easy identification by their bankers.
10.
To mitigate the risk of wrongful payment of salaries, I urged CAG to update

the payroll records and ensure that names on the Report (11) have
corresponding bank account numbers.
Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million
11.
I noted, during my visits to 94 rural banks, that unclaimed salaries and

pensions totalling GH1,803,551.46 were not transferred into the CAGD
Regional Suspense Accounts.
12.
I urged CAG to reconcile the salary records with the banks and strengthen the
CAGD Monitoring Unit to ensure that all unclaimed salaries and pensions are
transferred into the CF without delay.
Unauthorised transfer of unclaimed salaries to the Economic and

Organised Crime Office (EOCO) - GH 132,556
13.
I noted that some banks in response to directives from EOCO, transferred

unclaimed salaries and pensions totalling GH132,556 to the EOCOs bank
accounts contrary to Regulation 11 of the FAR, 2004.
14.
I recommended that CAG should initiate action to recover all monies

transferred by the rural banks to EOCO.

Page 6
Payment of salaries to employees on Study Leave without Pay

15.
Contrary to Regulation 297(1) b of the FAR, 2004, I noted that unearned

salaries totalling GH228,026.22 was paid to 79 employees of the Ghana
Education Service (GES) and the Ghana Health Service (GHS) who were
granted study leave without pay between 2008 and 2010.
16.
I advised that the MDAs concerned should issue instructions to the bankers of
the affected employees and also submit input to CAGD for stoppage of their
salaries.
17.
I also recommended that CAG should liaise with the MDAs for the full
recovery of the unearned salaries.
Non-payment of Petroleum Taxes - GH4.1 million

18.
I observed that four State institutions and three Oil Marketing Companies
(OMCs) owed the State total Petroleum Levies of GH4,081,083.48 as at 31st
December, 2010 despite numerous re-scheduled dates for payments and
various Demand Notices issued by the Customs Division of Ghana Revenue
Authority (GRA) for the recovery.
19.
To mitigate the risk of default associated with the Petroleum Tax credits, I
recommended that the GRA should ensure that no credit is extended to any
OMC or institution without obtaining a Bank Guarantee as a security. I also
recommended that GRA should recover all petroleum taxes in arrears.
Non-payment of IGF into the CF- GH10.4 Million

20.
Our review of the accounts of 12 MDAs revealed that Internally Generated

Fund (IGF) totalling GH10,442,261.88 collected during the year under
review, were not lodged into the CF. I also observed that 3 out of 12 MDAs
namely Food and Drugs Board, Narcotic Control Board and Motor Traffic &
Transport Unit (MTTU) of the Ghana Police Service never transferred any of
their IGFs into the CF.
Page 7
21.
I recommended that the Non Tax Revenue Unit (NTRU) of Ministry of Finance
and Economic Planning (MoFEP) should strengthen its monitoring and
supervisory role to ensure that all IGFs due the State are paid into the CF.
22.
I also recommended that Heads of MDAs should ensure that IGFs collected,
lodged or retained, are fully disclosed as part of their monthly reports to the
Minister of Finance and Economic Planning, with copies to CAG and the
Auditor General as required by Regulation 19 of the FAR, 2004.
Failure of the IPPD System to detect and reject unqualified employees

23.
Contrary to Article 199 (1) of the 1992 Constitution of Ghana, I noted that
some beneficiaries on the GoG payroll were above the statutory retiring age
of 60 years whilst some were below the minimum employment age of 16
years.
24.
I recommended that CAG should purge the payroll of the anomalies and
strengthen the controls within the payroll system to avoid a recurrence.
Poor record keeping on GoG Equity Investment

25.
Contrary to Section 24(5) of the FAA, 2003 (Act 654), I observed that the
accounting records of government investments maintained by CGAD were
incomplete.
26.
To ensure that GoG equity investments are properly managed and accounted
for, I recommended that the Aids and Debts Management Division (ADMD) of
MoFEP should institute adequate mechanism to coordinate and monitor all
GoG equity investments at the sector level.
27.
I also recommended strong collaboration between the Public Debts and

Investment (PDI) Unit of CAGD and the ADMD to ensure up-to-date
information and full disclosure of all GoG investments in the Public Accounts.

Page 8
Inconsistencies of records between ADMD and the Project

Implementation Agencies (PIA)
28.
I noted several inconsistencies when I compared ADMD loan records with that
of PIA.
29.
To ensure consistency of records, I recommended that ADMD and PDI Unit of

CAGD should regularly reconcile their records with that of the PIA.
Failure to charge penalties on delayed Petroleum Tax payments - GH2.1

million
30.
Contrary to Section 71 of the PNDC Law 330 of 1993, I noted that the
Customs Division of GRA failed to charge 15 percent penalty on delayed
payment of GH14,214,208 made by some OMCs, resulting in the loss of
GH2,132,131.00 revenue to the State.
31.
I recommended that GRA should investigate and retrieve from the defaulted
OMCs all outstanding Petroleum Taxes including penalties.
32.
I also recommended that GRA should ensure that the Customs Division
enforce the penalty clause to serve as deterrent to other OMCs.
Judgement Debts GH276million

33.
Judgement debt payments totaling GH275,917,484.25, representing 11

percent of the total Administration expenditure of GH2,556,618,613, was
paid to some individuals and institutions as compensation and cost against
the State.
34.
To save the State from incurring such avoidable expenditure, I recommended

that any public officer, whose negligence leads to the imposition of debt on
the State, should be surcharged accordingly.

Page 9
Wrong treatment of Donor Project expenditure in the Public Accounts

35.
I noted that, though Project Loans received from Donors were not fully
utilised by the PIA, the total receipt was written off as expenditure in the
Public Accounts without regard to the actual total expenditure incurred on the
projects.
36.
I recommended that CAG should liaise with the PIA and their respective MDAs
to obtain accurate financial information for the preparation of the Public
Accounts.
Personnel Emolument released in excess to five Subvented Agencies GH395,250

37.
My review of Personnel Emoluments releases to Subvented Agencies for the

period under review disclosed that five institutions namely; Cape Coast
Polytechnic, University of Cape Coast, Commission on Human Rights and
Administrative Justice, University of Mines, Tarkwa and Takoradi Polytechnic
applied and received subvention in excess of GH395,250.
38.
To minimise the risk of excess releases of funds, I recommended that CAG

should ensure that returns on personal emoluments are properly reviewed,
prior to subsequent releases.
39.
I also recommended that CAG should recover the total excess releases of
GH395,250 from the above named institutions and pay into the CF.
Non-disclosure of three GoG On- lent (NPT) loans

40.
My review disclosed that three Japanese Non-Project Grants totalling

GH23,047,635.92 received by GoG between 2005 and 2010, and disbursed
to 113 SMEs as on-lent loans, were not disclosed in the Public Accounts.
41.
I recommended that CAG should liaise with MoFEP to ensure that all
outstanding balances on GoG assets are disclosed in the Public Accounts.
Page 10
Unconfirmed Sub-Consolidated Fund Accounts cash balances

42.
I noted that only 5 out of 42 institutions visited maintained Cash Books for
their Sub-consolidated Accounts.
43.
I recommended that Heads of MMDAs/MDAs and CAG should strengthen their

supervisory and monitoring role to ensure that Cash Books are maintained
and reconciled promptly.
Poor management of GoG Loans

44.
Notwithstanding my previous recommendation, I noted that GoG granted

additional loans of GH672,776,355.28 to 17 public and private companies
between 2006 and 2010.
45.
I reiterated my earlier recommendation that GoG should reconsider its policy

on the granting of loans to public and private companies until systems for
managing such loans are improved.
46.
I also recommended that CAG should charge penalties and interest at the
prevailing rates on all outstanding loan balances.
Inconsistencies between MDA Expenditure Statements and the schedule

disclosed in the Public Accounts
47.
My audit of 13 sampled MDAs revealed some differences between the

expenditure figures disclosed in the Public Accounts and the Expenditure
Statements prepared by the MDAs.
48.
To
ensure
consistency
and
accuracy
of
accounting
information,
recommended that CAG should collaborate and reconcile his figures with the
MDAs.

Page 11
Late transfer of revenue by GCB and Ecobank into the CF

49.
As previously reported, lodgements of indirect taxes into the CF by the Ghana

Commercial Bank (GCB) and the Ecobank were still delayed.
50.
I recommended that the Customs Division of the GRA should strengthen its
monitoring roles over the two commercial banks.
51.
I also recommended that GRA should ensure that the two commercial banks
pay their respective interest accrued into the CF.
52.
Furthermore, I advised that GRA should enforce the interest clause in the
agreement.
Non-payment of Divestiture Proceeds of GH4.3 million into the CF

53.
Contrary to Regulation 10 of the FAR 2004, the Divestiture Implementation

Committee (DIC) failed to transfer into the CF, divestiture receipts of
GH4,277,554.50 and rather kept it in its Operations Account.
54.
To achieve the purpose for which State assets are divested, I recommended
that DIC should pay the total amount of GH4,277,554.50 into the CF in
adherence to Regulation 10 of the FAR, 2004.
55.
I also recommended that MOFEP and CAG should monitor the operations of
DIC to ensure that all divestiture receipts are promptly paid in gross into the
CF.

Page 12
DETAILS OF FINDINGS
Employees on GoG Mechanised Payroll without Account Numbers
56.
The Integrated Payroll Processing Division (IPPD) of CAGD is responsible for

the processing of government payroll for some MDAs. All employees on
government payroll are paid through the commercial banks on monthly basis.
The payroll system generates Report (11) which provides the banks with the
names of their customers on the GoG mechanised payroll, bank account
numbers and their respective salaries.
57.
During my review of the 2010 Reports (11), I noted from Report II of the
month of July 2010 that 95,309 employees, representing 23 percent of the
total number of employees on the GoG payroll, had no bank account numbers
to facilitate easy identification of customers by their bankers. Though some of
the banks visited have developed mechanisms for identifying customers
without bank account numbers (zero accounts) on the Report 11, they
complained that these lapses often delayed the process of crediting their
customers accounts with their salaries.
58.
Table 1 is an extract of Report (11) for the month of July, 2010 depicting the
total number of employees with zero account numbers on the payroll.

Page 13
Table 1: Number of Employees with zero bank account numbers as disclosed in the July, 2010
Report 11
No
Banking
Institutions
Regions
B/A
C/R
E/R
GAR
W/R
Total
UE/R
UW/R
N/R
V/R
A/R
3,130
Administrator General
Agriculture
Development Bank
Amalgamated Bank
Ltd
ARB Apex Bank
9,720
10,908
9,193
1,619
8,271
3,188
792
2,783
3,658
18,558
68,690
Barclays Bank
192
289
219
87
182
87
33
17
140
106
1,352
BPI Bank Ltd
Cal Merchant Bank
Ecobank Ghana Ltd
13
Fidelity Bank
First Atlantic Merchant
Bank
First Ghana Building
Society
Ghana Commercial
Bank
Guaranty Trust Bank
Ltd
14
HFC Bank Ghana Ltd
15
Intercontinental Bank
International
Commercial Bank Ltd
25
19
Merchant Bank Ltd

Metropolitan & Allied
Bank
National Investment
Bank
20
Prudential Bank Ltd
21
SG-SSB Bank Ltd
22
24
Stanbic (Gh) Ltd

Standard Chartered
Bank Ltd
Standard Trust (Gh)
Ltd
25
The Trust Bank Ltd
26
Unibank Ghana Ltd
27
United Bank for Africa

Zenith Bank Ghana
Ltd
10
11
12
16
17
18
23
28
Total
324
223
149
1,389
219
94
31
240
876
1,154
7,798
32
63
1
13
1
10
32
-
53
2,014
1,897
12
14
76
3,249
623
1,066
694
174
144
24
35
358
898
1,334
3,433
15,382
-
25
11
10
10
47
72
49
94
1
282
57
13
56
1
15
106
110
21
4
16
24
10
350
11
13
668
18
472
10
11
127
144
21
18
71
4
1
16
27
14
41
82
3
2
15,455
13,555
Total Number of Staff on Payroll

Total Number of Zero A/c Numbers
on Payroll
Percentage (of Zero A/c Numbers)
12,929
2,690
2
11,423
4,306
1,216
4,175
6,053
23,507
95,309
405,193
95,309
23%

Page 14
59.
The non-provision of bank account numbers of some GoG employees to the

banks, do not only delay the salary payments to employees, but also poses a
great risk which could result in the banks crediting wrong or ghost accounts.
60.
The failure of CAGD to properly validate inputs submitted by the MDAs into
the payroll system to ensure completeness and accuracy, in my view, is
attributable to this anomaly.
Recommendation
61.
To mitigate the risk of paying salaries into wrong accounts, I urged CAG to
update the payroll records and ensure that names on the Report (11) have
corresponding bank account numbers.
CAGs Response
62.
CAG agreed with my observation and stated that he has taken the following
steps to address this issue;
a.
Print out of bank details of all personnel without bank account numbers
have been sent to the MDAs/management units for review and update of
the personnel records.
b.
A circular has been issued to all MDAs/Management units to remind them

to fully capture the details of new entrants including their bank details.
Unclaimed Salaries and Pensions not paid into the CF - GH1.8 Million
63.
The commercial banks, by a special arrangement with CGAD, are required to

transfer unclaimed salaries monthly to the respective CAGD Regional
Suspense Accounts, maintained with the Bank of Ghana.
64.
I noted, during my visits to 94 rural banks, that the banks failed to transfer
unclaimed salaries and pensions totalling GH1,803,551.46 that have accrued
over the years, into the CAGD Regional Suspense Accounts.

Page 15
65.
Table 2 below shows the details:

Table 2: Rural Banks that failed to transfer unclaimed salaries
REGION
No. of Rural No. Of Rural
Percentage
Banks
Banks visited
of coverage
VOLTA
11
64
440,212.09
EASTERN
22
11
50
291,022.33
100
64,630.41
BRONG AHAFO
21
19
90
63,656.25
ASHANTI
25
19
76
382,652.34
CENTRAL
21
33
104,316.78
WESTERN
14
11
79
181,391.37
NORTHERN
83
31,584.86
UPPER EAST
100
169,219.68
UPPER WEST
100
74,865.35
135
94
70
1,803,551.46
GREATER ACCRA
TOTAL
66.
AMOUNT
GH
Also, I did not sight evidence that CAGD monitors the Suspense Accounts with
the various rural banks to ensure their completeness and accuracy.
Recommendation
67.
To ensure that unclaimed salaries and pensions are properly accounted for
and promptly transferred by the banks, I recommended that CAG should
reconcile GoG salary records with the commercial banks.
68.
I also recommended that CAG should strengthen his Regional Monitoring

Units to effectively monitor the commercial banks.
CAGs Response
69.
CAG stated that CAGD will intensify its monitoring on recalcitrant banks to
ensure that unclaimed salaries are promptly transferred into government
chest. Meanwhile, CAGD has written to the identified banks to transfer as a
matter of urgency all outstanding unclaimed salaries and pensions.
Page 16
Unauthorised transfer of unclaimed salaries to the Economic and

Organised Crime Office (EOCO) - GH 132,556
70.
I noted that some rural banks transferred unclaimed salaries and pensions
totalling GH132,556 to EOCO.
71.
These transfers, which contravened Regulation 12 of the Financial

Administration Regulation (FAR), 2004, were made by the rural banks in
response to directives from the EOCO. Table 3 provides the details:
Table 3: Transfer of unclaimed salaries and pensions to EOCO by some rural banks in 2009/2010
Banks
Greater Accra
Region
Abokobi Rural
Bank
Ada Rural Bank
EOCO
Letter date
12/02/2009
Date of
Transfer
13/02/2009
Ga Rural Bank
Shai Rural Bank
16/02/2009
Dangme Rural
Bank
Sub.Total
11/02/2009
Bank A/C Num
Cheque Num
125660006080
3055
Amounts
125660006080
17,992.26
3,237.16
125660006080
2,851.72
770.71
17/03/2009
125660006080
3971
4,215.16
29,067.01
Eastern Region
Atiwa Rural Bank
03/02/2011
77,482.47
Sub.Total
Brong Ahafo
Region
Capital Rural
Bank
Ahafo Community
Bank
Sub.Total
77,482.47
14/09/2010
31/12/2010
11320011517
22088
22/06/2009
11320007118
2260
1,350.34
3,017.60
4,367.94
Western Region
Ahantaman Rural
Bank
Nzema mante
Rural Bank
BIA TORYA
COMM. BANK
Sub.Total
28/4/2009
123063014001
1938
125660006080
2178
10,417.65
430.93
002345
4,938.68
15,787.26
Central Region
Kakum Rural
Bank
Kakum Rural
Bank
Sub.Total
125660006080
181
125660006080
5109
4,928.51
923.53
5,852.04
Total
132,556.72

Page 17
Recommendation
72.
I recommended that CAG should initiate action to recover all monies

transferred by the rural banks to EOCO.
CAGs Response
73.
CAG accepted my observation and stated that CAGD has written to Economic
and Organised Crime Office to transfer to CAGD Salaries Suspense Accounts
and advise us.
Payments of salaries to employees on Study Leave Without Pay

74.
Regulation 297(1) b of the FAR, 2004 states that A head of department shall
cause the immediate stoppage of payment of salary to a public servant when
that public servant has been absent from duty on leave without pay.
75.
Contrary to this regulation, I noted during my audit that unearned salaries

totalling GH228,026.22 was paid to 79 employees of the Ghana Education
Service (GES) and the Ghana Health Services (GHS) who were granted study
leave without pay between 2008 and 2010. Table 4 below shows the details:
Table 4: GHS and GES unearned salaries
GHS unearned Salaries

Name
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Staff ID No.
Appiah Bertha Ofori

Adbul-Rahman F.
Dodoo Theophilus
Boakye Marfo Japhet
Abusei Regina
Obeng K.Amtoinette
Oteng-B.Naomi
Dei-Kusi Linda
Appiah Wendy
Mrs. Mary O. Wiafe
Kwakwa Issabel
SAM Eunice
Afulani Patience
Divine Dr. Apaloo
161166
158336
536418
170640
112697
667135
513042
619034
32842
61034
513990
664847
644315
111257
Start Date
1.10.2009
29.08.2009
14.08.2009
10.09.2009
01.06.2010
18.05.2010
11.0.6.10
01.10.2009
01.11.2009
01.08.2009
24.05.2010
15.03.2010
01.10.2009
01.06.10
End Date
1.10.2013
29.08.2011
14.08.2012
10.09.2015
01.06.2011
18.05.2010
11.0.6.11
01.10.2011
01.11.2010
01.08.2013
24.08.2010
15.03.2012
01.10.2011
01.06.11

Total()
4,495.09
3,595.45
3,142.96
2,621.02
1,544.94
572.33
390.96
4,573.50
726.28
2,275.29
384.34
1,184.19
1,153.67
1,817.79
Page 18
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
Adikah Christiana
Okoe Doris Ohuia
Akwaah Rosemond
Amuah Mavis
Emmanuel K. Appiah
Bortey Henrietta
Patrick Q.Nyamata
Miss. Kate Hagar Out
Mr. John Paul Adjah
Yost Mary
Adzadzi Afua
Rosemary Selorm
Irene Fankah
Miss.Charity Boaduwaa
Dekayie Susan
Florence Rubayiza
Bortier DED. Nighpense
Aridy Rejoice Afi
Sarquah Soptia
George Ben-Crenstil
Agamba Elias
Naa Yaa Opoku Naa
Phidelia Addo
Christiana Beniamo
Veronica Mensah
Mr.Larry D. Kumassah
Joyce Ablavi Gligah
Veronica Dzaley
Beatrice O. Odonkor
Kusi Kwadwo Boachie
Koomson Albert
Dr. Marliryn N. Aki
Nketiah Gladys
Lakpad Jonattan
Dassah Syvester
Ruhaima I. Zorro
Isaac Bawa
Gazari Timothy
Yaw Baffoe Tawiah
Aweseh Stephen
Daonatus N. Abaane
Azigeda B. Fabiana
Peter Issah
619178
608489
530388
99223
154900
563018
32223
63842
609424
509459
59645
633501
65102
38191
14611
530633
15226
61918
620317
114383
16549
644316
183694
611557
114432
5516
41037
46456
119524
68775
542581
66965
59018
613874
609977
563526
620375
160095
613459
538476
66036
110908
138053
07.09.2009
24.08.2009
31.08.2009
01.10.2009
12.10.2009
10.08.2009
01.04.2010
10.08.2009
14.08.2009
21.08.2009
10.08.2009
21.08.2009
14.08.2009
01.12.2009
26.03.2010
01.02.2010
01.06.2010
04.11.2009
03.12.2009
18.01.2010
01.04.2010
19.01.2010
21.02.2010
28.01.2010
01.04.2010
01.01.2010
01.11.2009
23.04.2010
23.04.2010
01.05.2010
01.02.2010
01.07.10
01.07.10
29.08.2009
01.10.2009
01.09.2009
01.08.2009
21.08.2009
01.05.10
10.08.2009
29.08.09
01.04.2010
26.08.2009
07.09.2011
24.08.2012
31.08.2011
01.10.2012
12.04.2011
10.08.2013
01.11.2010
10.08.2011
14.08.2013
21.08.2011
10.08.2011
21.08.2011
14.08.2013
01.12.2010
26.03.2012
01.06.2010
01.06.2012
04.11.2011
03.12.2010
18.01.2012
01.04.2011
19.07.2010
21.02.2011
28.01.2011
01.04.2014
01.01.2011
01.11.2010
23.04.2011
23.04.2011
01.11.2010
01.02.2011
01.07.2011
01.07.2011
29.08.2011
01.10.2012
01.09.2011
01.08.2012
21.08.2011
01.05.2011
10.08.2011
29.08.13
01.04.2011
26.08.2009

2,613.92
2,720.61
4,137.63
2,975.35
1,031.16
1,158.03
2,494.20
2,209.79
1,954.01
2,228.99
1,625.98
4,109.06
2,622.26
480.66
1,360.38
1,872.02
5,821.82
827.25
7,399.85
802.92
6,137.08
2,100.60
393.42
981.00
643.35
1,677.83
1,089.48
1,024.64
3,570.10
900.06
2,276.98
729.47
2,605.64
3,048.04
3,200.60
4,243.50
3,187.06
1,750.46
3,862.80
2,053.17
957.96
4,429.90
Page 19
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
James Moyambe
Martin a.Adjuik
Alberta Helina N.
Richard Kpodo
Ernest K. Tsegah
Mr. Anthony E. Aikins
Salisu Adams
Eric Amponsah
Arthur Morrison
Victor Abugri
Njelba Faida
Ivy Owusu Ansah
Doreen B.Appiah Kubi
Gloria M.Ekissi
A.S.Mahamadu
Dr. Addai Darko K.
Sub-Total
NAME
Bondinuba Francis
Francis Gyimah
Cecilia Amehere Yaa
Mr. Alexander Owusu
Mr. Sorminye A
Bamuah
Mr. Eric Kwesi Ntow
Sub-Total
564828
37214
620457
601590
523925
137710
61260
61774
663856
644106
644163
30184
97909
56963
48324
105891
Staff ID No.
240332
565410
517084
246067
152600
281325
01.08.09
1.10.2009
29.08.2009
01.10.2009
01.06.2010
17.08.2009
01.06.10
01.07.10
14.06.10
30.06.10
30.06.2010
30.07.10
01.04.2010
24.05.2010
31.07.2010
01.08.2010
01.08.2012
1.10.2010
29.08.2013
01.10.2010
01.09.2010
17.08.2013
01.06.11
01.01.2011
14.06.2012
30.06.2011
30.06.2011
30.07.11
01.04.2012
24.05.11
01.08.2010
01.08.2011
GES unearned salaries

start Date
End Date
Sept.08
2011
Oct.08
2011
Aug.08
2012
Jan.08
Oct.09
2013
Sept.09
2011
Grand Total
76.
4,485.87
5,805.97
6,956.98
3,093.44
1,305.38
23,715.24
3,531.05
1,102.92
786.20
2,436.57
2,261.03
363.20
2,189.20
995.07
25,640.18
1,921.68
216,376.82
4,148.91
1,133.74
1,165.60
201.39
3,421.56
1,578.20
11,649.40
228,026.22
The non-compliance with the regulation not only resulted in the loss of
GH228,026.22 to the State, but also resulted in an overstatement of the
Personal Emolument disclosed in the 2010 Public Accounts.
77.
The failure of the Heads of the MDAs to ensure stoppage of salaries of the
officers concerned by the banks and CAGD resulted in this anomaly.

Page 20
Recommendation
78.
I advised that the MDAs concerned should issue instructions to the bankers of
the affected employees to stop their salaries.
79.
I also advised that, the MDAs should submit inputs to CAGD to stop the
salaries of the officers involved.
80.
Furthermore, I recommended that CAG should liaise with the MDAs for full
recovery of the unearned salaries.
CAGs Response
81.
CAG agreed with my observation and stated that the names of GES
employees identified in the report have all been deleted except Sorminye A.
Barmuah who is at post. In respect of GHS employees, there is an on-going
investigation to enable CAGD/GHS take the necessary action. CAGD has
written to GES and the GHS advising them to ensure that:
a. salaries lodged in the bank accounts of employees on study leave
without pay are paid back to chest,
b. their names are deleted from the payroll and
c. any salaries drawn by them during the stated period is recovered from
the individual employees.
Non -Payment of Petroleum Taxes - GH4.1 million

82.
I noted during my audit that four State institutions and three OMCs owed the
State, Petroleum Levies of GH4,081,083.48 as at 31st December, 2010
despite numerous re-scheduled payment dates and various Demand Notices
issued by the Customs Division of GRA for the recovery. Table 5 provides the
details.

Page 21
Table 5: Institutions that owe the State Petroleum Levies

Name of Institution/
OMC
Recovered
(GH)
Outstanding
(GH)
TOR
Ghana Army
Ghana Navy
Ghana Police Service
606,557.37
754,875.89
82,179.28
850,166.21
140,842.26
465,715.11
754,875.89
82,179.28
850,166.21
Glory Oil
630,005.00
291.133.00
338,872.00
2,368,980.40
2,016,569.40
352,411.00
2,296,763.99
1,059,900.00
1,236,863.99
7,589,528.14
3,508,444.66
4,081,083.48
Star Oil
Fraga Oil
Total
83.
Total Amount
(GH)
Our audit also revealed that the Customs Division of GRA failed to obtain
Bank Guarantees from some OMCs, as an initial requirement for the 25 days
Tax Collections Credit Policy, thereby exposing the Petroleum taxes to a
default risk.
Recommendation
84.
To mitigate the risk of default associated with the Petroleum Tax credits, I
recommended that GRA should ensure that no credit is extended to any OMC
or institution without obtaining a Bank Guarantee as a security.
85.
I also recommended that, GRA should recover all petroleum taxes in arrears.
CAGs Response
86.
CAG agreed with my observation and stated that MoFEP has issued tax credit
note to GRA to cover the indebtedness of the Security Agencies. GRA
(Customs Division) has sent final demand letters to OMCs to settle their
indebtedness. GRA has instituted a reconciliation mechanism towards
recovery of all outstanding petroleum taxes from OMCs.
Non-payment of IGF into the CF- GH10.4 Million

87.
Regulation 17 of the FAR, 2004 requires Heads of MDAs to ensure that IGF
collections are promptly lodged into the designated CF bank accounts except
where approval is given to retain the collections.
Page 22
88.
My review of the accounts of 12 MDAs revealed that total IGF of

GH10,442,261.88 due the CF, collected during the year under review, were
not lodged into the CF. I also observed that 3 out of the 12 MDAs namely;
Food and Drugs Board, Narcotic Control Board and Motor Traffic & Transport
Unit (MTTU) of the Ghana Police Service never transferred any of their IGFs
into the CF. Table 6 below provides the details:
Table 6: Institutions that failed to lodge IGF collected into the CF
Total amount
Amount
collected per
MDA
Transfer due CF
Transferred
returns of NTR
into CF
Agencies
GH
Amount GH
GH
Amount
Outstanding
GH
VETERINARY
SERVICES
1,630,680.16
75
1,223,010.12
872,519.23
350,490.89
REGISTRAR
GENERAL
12,715,808.45
80
10,172,646.76
9,723,009.27
449,637.49
1,130,678.00
100
1,130,678.00
1,037,750.87
92,927.13
49,085.90
50
24,542.95
10,577,428.19
80
8,461,942.55
6,090.00
75
4,567.50
4,567.50
4,571,922.92
50
2,285,961.46
2,285,961.46
25,515.00
50
12,757.50
12,667.50
90.00
437,267.35
50
218,633.68
40,166.97
178,466.71
12,898,429.50
80
10,318,743.60
5,860,721.65
4,458,021.95
CENTER NATIONAL
CULTURE
72,773.92
50
36,386.96
200.00
36,186.96
NATIONAL SPORTS
COUNCIL
569,652.10
100
569,652.10
162,890.30
406,761.80
34,459,523.18
26,168,168.36
8,291,354.88
LAND TITTLE
NARCOTIC
CONTROL
DVLA
POLICE MTTU
FOOD & DRUGS
BOARD
WOMEN &
CHILDREN MIN.
PUBLIC WORKS
DEPT.
IMMIGRATION
sub total
44,685,331.45
24,542.95
8,458,242.51
3,700.04
US Dollars
FOOD AND DRUGS
BOARD DOLLAR A/C
Sub-total in Cedi
Equivalent
GRAND TOTAL
2,867,876.00
50
1,433,938.00
4,301,814.00
48,987,145.45
2,150,907.00
34,459,523.18
26,168,168.36

10,442,261.88
Page 23
89.
The failure of the MDAs to lodge IGFs into the CF denied the State the use of
its funds.
90.
This state of affairs is attributed to the lack of effective monitoring by the

NTR Unit of MoFEP to ensure that IGFs collected by MDAs were promptly
lodged into the CF.
Recommendation
91.
I recommended that the NTR Unit of MoFEP should strengthen its monitoring
and supervisory role to ensure that IGFs due the State are paid into the CF.
92.
I also recommended that Heads of MDAs should ensure that IGFs collected,
lodged or retained, are fully disclosed as part of their monthly reports to the
Minister of Finance and Economic Planning, with copies to CAG and the
Auditor General as required by Regulation 19 of the FAR, 2004.
CAGs Response
93.
CAG agreed with my recommendation and stated that NTRU of MoFEP will
reconcile the figures with the MDAs.
Failure of the IPPD System to detect and reject unqualified employees

94.
Article 199(1) of the 1992 Constitution of Ghana states that a Public Officer
shall, except as otherwise provided in this Constitution, retire from public
service on attaining the age of sixty. The exceptions to this article are
proivded in Articles 145(2) and Article 194(5) of the 1992 Consititution.
95.
Contrary to the above, my review of the payroll system revealed that some
beneficiaries on the GoG payroll were above the statutory retiring age of 60
years. Their ages ranged from 60 to 110 years. I also noted that some
beneficiaries on the payroll were below the minimum employment age of 16
years. Table 7 provides the details:

Page 24
Table 7: GoG Employee's below or above the statutory empolyment age

Employee
Number
96755
Full Name
Date Of Birth
Hire Date
02/01/1900
01/08/1998
02/01/1900
01/08/1998
02/01/1900
01/08/1998
5565
Miss Patricia Kuseo

Miss Donatha S R
Kanmwaa
Miss Regina
Siebebale
Mr. Felicitas
Ansoayiri
02/01/1900
01/08/1998
87065
Mr. Seth Fosu
17/10/1903
11/10/2003
527262
13/10/1904
01/10/2004
520889
Bugba Yakubu
Emmanuel Quaye
Archampong
12/10/1933
01/04/2007
738201
Mr. William Aboagye
13/04/1934
01/10/2009
26382
5300
610233
Andrews Quartey
24/11/1936
01/01/2006
610225
Mr. Kodzo Hadzah
30/10/1938
01/01/2006
473134
20/07/1938
01/11/2008
537463
Mr. Kweku A Odum

Mr. Francis A
Meayzah
24/02/1938
01/01/2006
473221
Mr. John C D Oppong
10/11/1938
01/05/2009
603281
23/09/1939
01/03/2003
23/10/1939
01/09/2007
13697
Mrs. Edith Tete

Doctor Dan Nicholas
Annor-Adjei
Doctor John Buckman
Esuman-Gwira
30/09/1939
01/10/2008
568892
Mr. John Soboe
29/09/1939
01/06/2001
473196
Mr. Anthony F L Ofori
21/08/1939
01/07/2007
421220
Mrs. Helena Salifu
24/02/1939
25/02/2000
13/07/1940
01/08/2009
24/07/1940
01/04/2003
644717
540000
Doctor Ernest G
Amoako
Mrs. Rosamond
Okpatta
473162
Mr. Ashirifi S Nunoo
14/11/1940
01/01/2006
610227
Mr. Livingstone Quist
26/12/1939
01/01/2006
610229
Mr. Daniel Aihoon
22/10/1940
01/01/2006
667869
Professor Paul
Kwame Nyame
20/05/1940
16/12/2007
611471
Mr. J T Quaye
06/03/1940
01/01/2006
507714
Mr. B K D Ocran
18/09/1940
01/11/2008
610230
24/05/1940
01/07/2006
676956
Mr. Francis Wilson

Doctor James Patrick
Murphy
04/03/1940
01/07/2007
534875
Mr. J A Anquandah
23/03/1940
01/04/2004
568712
Mr. Isaac K Aryee
07/04/1941
01/06/2008
473638
Organization
0808 St Joseph
Clinic/Maternity, Chamba
0815 West Gonja Hospital,
Damongo
0815 West Gonja Hospital,
Damongo
1001 Jirapa Catholic Hospital
0303 Onwane Presby Prim
(PRESBY)
0807 Mamprusi East DEO
Newly Trained Teachers
0101 Korle-Bu Dept Of
Surgery
0216 Mount Mary Training
College Trainee -2009
0101 Accra Psychiatric
Hospital Nursing Admin
0101 MOH: National
Ambulance Service
0413 Jomoro District Health
Directorate
0712 Sunyani Reg. Hospital
Medical and Pharmacy
0215 St Dominic Hospital,
Akwatia
0313 Christian Eye Centre,
Cape Coast
0413 Jomoro District Health
Directorate
0712 Sunyani Reg. Hospital
0813 Tamale District Health
Directorate
Hospital Medical and
Pharmacy
0101 Gh College of
Physicians and Surgeons,
Rector's Office
0104 Pantang Psych Hosp
Nursing Admin
0408 Effia Nkwanta Reg.
Pharmacy
0408 Western Regional
Health Directorate
0813 MOH:Tamale Teaching
Hospital
0813 Regional Health
Services
0101 Korle-Bu Ear Nose and
Throat/Eye Dept

Age
110
110
110
110
107
106
77
76
73
72
72
72
72
71
71
71
71
71
71
70
70
70
70
70
70
70
70
70
70
70
69
Page 25
05/03/1941
01/01/2006
728976
Mrs. Esther B Noah

Mr. Theophilus NiiAdjei Odjidja
27/07/1941
03/08/2009
599569
Mrs. Modesta L Badu
19/12/1940
01/04/2003
599569
19/12/1940
01/04/2003
473650
Mrs. Modesta L Badu

Doctor Akwasi A D
Boaten
0201 Tetteh Quarshie

Memorial Hospital Nursing
Admin
0207 Atua District Hospital
0208 Eastern Regional
Health Directorate
0208 New Juabeng District
Health Directorate
13/07/1941
12/02/2009
0613 Kumasi South Hospital
547915
James DansoAdams
535092
03/07/1942
01/06/2008
08/09/1942
27/02/2006
473304
Miss Betty Adzei

Mrs. Asante M
Drowah
20/06/1942
14/07/2008
473355
Mrs. Beatrice Ocran
13/11/1942
01/01/2006
0101 Korle-Bu Ear Nose and

Throat/Eye Dept
0205 Kwahu South District
Health Directorate
0209 Suhum Gov Hospital
Nursing Admin.
0306 Gomoa District Health
Directorate
01/08/2008
0313 Cape Coast Nursing

Training School (Staff)
681443
473042
Mrs. Hannah Hagan
06/09/1942
545221
Mr. David Clottey

Quaye
Mrs. Beatrice
Sorkpor
532709
Mr. F Anala
28/07/1942
01/03/2008
510465
12/08/1942
27/03/2008
473460
Mr. Seidu Issa

Mrs. Elsie Z
Ewuntomah
12/07/1942
01/07/2008
473526
Mrs. Stella Tobigah
15/07/1942
01/07/2008
535275
Mr. Donald Samani
01/07/1942
01/01/2006
0408 Takoradi Hospital

0504 Volta Reg Hosp,
Nursing Admin
0810 Saboba Health Centre
Post
0813 Tamale District
Hospital
0813 Tamale Reg. Hospital
Nursing Admin.
0902 Bawku West SubDistrict
0903 Bolgatanga District
Health Directorate
506619
Mrs. Beatrice P
Mensa-Annan
21/02/1943
01/03/2008
0101 Korle-Bu Polyclinic
700312
10/08/1942
01/09/2008
21/10/1942
01/04/2007
69
69
69
69
69
68
68
68
68
68
68
68
68
68
68
68
68
67
Mr. E A Boateng
Doctor N J D
Asanakpor
22/09/1943
01/09/2008
19/11/1943
01/06/2009
30/05/1943
19/09/2007
13/02/1943
01/01/2008
536267
Mrs. Victoria Adu

Mr. Solomon
Yerenkyi
Mrs. Beatrice
Gawuah
0101 Ridge District Hosp,

0101 RMOH: Adabraka
Polyclinic
0101 RMOH: Mallam Atta
Gov Clinic
0311 St Francis Xavier Hosp,
Assin Foso
12/11/1943
12/10/1970
67
687721
Mr. C A Ashitey
06/11/1943
01/01/2006
67
521011
Mr. Joseph S Ababio
14/08/1944
14/08/2004
509075
Mr. Symon N Koku
08/08/1944
01/09/2009
510934
Mr. Charles T Cofie
26/05/1944
01/06/2004
Suntreso Polyclinic
0711 Bredi No.1 LA Prim
(GOV)
0101 GHS: Human Resource
Directorate
0101 Korle-Bu Radiology
Department
727958
Doctor Victor
Grakohiapa
532721
473414
473163
533266
05/08/1944
11/05/2009
18/09/1944
01/08/2008
600060
Mrs. Gladys O Asare

Mrs. Faustina
Mensah
14/07/1944
01/09/2008
511922
Mr. K S Afrim
11/11/1944
01/12/2004
684960
Mr. Joseph Ayew

Williams
23/12/1943
06/05/2008

Admin
0203 New Tafo District
Hospital Nursing Adm
0205 Kwahu Gov
Hosp(Atibie) Nursing Admin
0207 Asesewa District
Pharmacy
01/07/2008
0208 Koforidua Midwifery

Training School ( Staff )
547764
599571
Esther G Akuffo
19/11/1944

67
67
67
67
66
66
66
66
66
66
66
66
66
Page 26
563551
Mr. Stephen A Lartey
27/07/1944
25/10/1968
536262
Cornelia Agbatey
29/02/1944
14/07/2008
540026
Mrs. Mercy Toure
19/12/1943
01/04/2008
535875
Mr. Agnes Benin
22/06/1944
01/07/2004
545224
Mr. Atta R Ofori
24/09/1944
01/08/2008

Health Directorate
0209 Suhum Gov Hospital
Nursing Admin.
0215: Takorowase Health
Centre
0310 Opponso Health Centre
Post
0313 Ankaful Psychiatric
Hospital Nurs. Adm
01/07/2004
0313 Cape Coast Reg Hosp

66
66
66
66
473719
Doctor Seth Adu
702769
Doctor Yaw Agyeman

Asare
08/06/1944
01/08/2008
703855
Miss Gladys Buachie
09/10/1944
01/06/2009
603280
Mrs. Agnes Eshun
20/09/1944
24/01/1967
25/02/1944
12/02/1968
04/01/1944
01/08/2008
0408 Kwesimintim Polyclinic

0408 Shama/Ahanta East
Metro District Health
Directoriate
0502 Akatsi Dist Health
Directorate
08/10/1944
01/08/2008
0508 Keta Gov Hospital

Nursing Admin.
66
22/05/1944
01/09/2004
0514 Sogakope Sub-District
66
536291
548420
536256
536670
Mrs. Elizabeth
Ghartey
Mrs. Freida
Gbedemah
Mrs. Fanny Lucy K
Doe-Williams
Doctor Fritz Ernest
Abude
16/06/1944
66
544217
Mr. Peter Abolek
27/04/1944
01/02/2006
426689
Miss Lucy A Tiertoore
24/10/1944
23/10/2004
672392
25/11/1944
21/09/2005
682711
Mr. Ben Ameleke

Mrs. Dora DarkoAmeyaw
24/05/1945
02/07/2008
532714
Miss Beatrice A Sanna
17/04/1945
01/11/2004
59379
22/11/1944
01/03/2004
684331
Miss Felicia A Donkor

Miss Faustina
Tetteyfio
15/10/1945
04/02/2008
26437
Mr. Ennestinah
Ossae
29/10/1945
01/08/2008
664629
Doctor Joseph Taylor
20/12/1944
01/03/2009
175550
Mrs. Bertha Ofei
20/10/1945
01/09/2008
10290
30/03/1945
01/06/2008
681280
Mrs. Balbina Gasu

Miss Gloria Korkor
Caesar
17/09/1945
16/10/2007
124513
Mr. D E Klu
25/10/1945
01/03/2008
151129
Mrs. Comfort Fianko
16/07/1945
01/06/2008
18777
02/06/1945
01/04/2008
18238
Mrs. Grace Yankson

Mrs. Patience A
Gemadi
21/02/1945
01/09/2008
22545
Emelia Amegashie
08/09/1945
01/02/2006
140518
Mrs. A J Quarrantey
11/07/1945
01/08/2008
532003
01/01/1945
01/01/2005
77291
Miss Comfort Addo

Mrs. Victoria
Amevinya
08/05/1945
568713
Ms. Queen Ame-Bruce
04/04/1945

0404 Enchi Hospital Nursing
Admin.
0811 Savelugu/Nanton
District Health Directorate
1006 Wa Reg. Hospital
Nursing Admin.
0101 Medical and Dental
Council Office
0101 RMOH: Dansoman
Health Centre Post
0101 RMOH: Ussher Clinic
Accra
0101 Salvation Army Urban
Aid Clinic
0103 Dangbe West District
Health Directorate
Admin
0203 New Tafo District
Pharmacy
0207 Manya Krobo District
Health Directorate
0208 Koforidua Nursing
0208 Koforidua Reg.
Health Directorate
Health Directorate
0305 Winneba District
Hospital Nursing Admin.
0504 Ho District Health
Directorate
0505 Hohoe Gov Hospital
Nursing Admin
Nursing Admin
66
66
66
66
66
66
66
66
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
65
01/08/2008
0505 Hohoe District Hospital

0508 Keta Gov Hospital
Nursing Admin.
01/08/2008
0509 Dist Hospital, Aflao
65

65
Page 27
88607
04/06/1945
01/08/2008
18/10/1945
613426
Miss Juliana D Sewah

Miss Rose Awusi
Aniaku
Ms. Elizabeth
Nkrabeah
65
01/10/2008

0514 Sogakope District
Health Directorate
27881
Miss Mary Nimoah
23/09/1945
01/09/2004
0603 District Health Admin
65
01/10/1945
01/08/1998
65
Miss Esther Kumah
01/11/1945
01/08/1998
82862
Mr. Sulemana Amidu
25/05/1945
01/03/2007
75498
Mr. Godwin L Aggrey
15/09/1945
02/02/2006
28/08/1945
01/05/2008
0614 St Joseph Clinic, Abira

0705 Holy Family Hospital,
Berekum
0804 Salaga District
Pharmacy
Hospital
0813 Tamale Nurses
Training School
41332
01/08/2009

65
01/04/2008
0816 Walewale Health

Centre Post
65
0903 Bolgatanga Nurses

65
695122
135235
Dominica Kaguah
123822
Mrs. Sophia Kapiri
713807
Mr. George Charinga

Aguriba
15/10/1945
01/06/1945
132215
Mrs. Ann M Ako
20/06/1945
01/02/2009
75820
Mrs. Regina Azumi
31/10/1945
01/06/2008
150876
11/11/1945
01/01/2008
153356
Mrs. Agnes Atayilla

Mrs. Magdalene B
Saayeng
17/10/1945
01/02/2006
609628
Mr. L D Naaza
15/09/1945
01/01/2008
9865
Mr. Joshua Obeng
01/07/1946
01/07/2008
0907 War Memorial Hospital

,Navrongo Nursing Admin
0908 Talensi Nabdam
District Health Admin
1003:Nadowli District Health
Directorate
1004 Tumu District
Pharmacy
Pharmacy
02/01/2007
0101 GHS: Health Research

& Dev Directorate
677010
Mr. Hillary Okai Koe
14/11/1946
144893
Mr. James Opare

Okine
Mrs. Nancy
Essuman-Gwira
7146
Doctor Emmanuel N
Okantey
527766
Miss Janet Adelaide

Odofuskes Otoo
10/11/1946
01/02/2005
48290
Mrs. Mary A Aryee
01/01/1946
01/10/2008
45069
Mrs. Justina Ackuayi
15/07/1946
01/08/2006
663895
Doctor Ahmed BenYunusah
16/09/1946
02/04/2007
145296
Mrs. Juliana Atoge
22/11/1946
01/12/2006
0101 RMOH: Mamobi

Polyclinic
0104 Achimota Hospital
Nursing
176203
Mrs. Christiana
Acheampong
01/09/2006
0106 Tema General

33057
Mr. Stephen AppiahDanquah
01/07/1946
01/11/2006
123219
Mrs. Dorothy Necku
03/10/1946
01/11/2006
55748
Mr. Joseph Nyarkoh
01/08/1946
01/08/1998
83053
Mr. Issac Asare
01/12/1945
01/11/2006
76218
Mrs. Comfort Opoku
18/10/1946
01/11/1972
655799
Mrs. Rebecca Biney

Miss Agnes
Dadezogbor
24/11/1945
01/10/2007
10/04/1946
07/04/2008
677014
677779
22/05/1946
02/01/2007
17/05/1946
01/02/1969
0101 GHS: Health Research

& Dev Directorate
0101 GHS-ICD: Office of the
Director ICD
01/09/2009

Surgery
30/05/1946
05/08/1946
0101 Manna Mission

Hospital, Teshie-Nungua
0101 RMOH: Adabraka
Polyclinic
0101 RMOH: Mamobi
Polyclinic
0205 Kwahu South District

Health Directorate
0207 Asesewa District
0306 Catholic Hospital,
Apam
0310 Dunkwa Hospital
General Administration
0409 Sefwi Wiaso SubDistrict
0412 Tarkwa Gov Hospital
Nursing Admin
0502 Akatsi Health Centre
Post

65
65
65
65
65
65
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65
65
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64
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64
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64
64
64
64
64
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64
64
Page 28
149325
Mr. Emmanuel K D
Akorli
Mrs. Louise A E
Mensah
76518
Mrs. Veronica Edjah
29/10/1946
01/07/2008
84297
Mrs. Y E Attando
28/05/1946
01/08/2008
20862
08/08/1946
01/08/2008
19/08/1946
14/11/1978
90790
Mrs. Selina Kuwornu

Mrs. Theresa
Asamoah
Mrs. Elizabeth
Cobbina
01/03/1946
01/04/2006
89022
Mrs. Rose Boakye
12/08/1946
01/09/2006
140316
Mrs. Monica Kanson

Doctor Margaret
Mensah
14/05/1946
01/03/2007
10/09/1946
01/01/2008
26/03/1946
521410
Mrs. Adolphine Kallai

Doctor Joseph S
Dakorah
15/03/1946
86391
Mrs. Elizabeth
Mahama
70115
25545
732805
22776
65099
01/12/1945
01/10/2008
04/12/1945
01/08/2008
12/06/1946
0504 Ho Infect. Hospital

Nursing Admin
Nursing Admin
Nursing Admin
64
64
64
64

0510 Kpandu District Health
Directorate
0613 K'si Maternal & Child
Health Hospital
64
64
01/04/2006

0715 Tanoso Health Centre
Post
0719 Tain District Health
Directorate
0811 Savelugu Health
Centre Post
01/03/2005
0813 SDA Clinic Tamale
64
01/07/2006
0813 Tamale Central

Hospital Medical & Pharmacy
64
05/05/1946
01/07/2006
21921
Mrs. Asibi Haligya

Miss Monica
Alhassan
05/09/1946
01/10/2006
86270
Mrs. Mariama Ali
05/05/1946
01/01/2007
75841
21/01/1946
01/02/2006
546758
Mrs. Abiba Daramani

Mr. Jonathan
Anyindan
28/04/1946
01/07/2005
684359
Miss Beatrice Gandaa
01/07/1946
12/05/2008
122302
Mrs. Mary Adekura
15/12/1945
01/07/2008
707236
19/04/1946
12/05/2008
141090
Mrs. Veronica Felli

Mrs. Elizabeth A
Abilibah
05/11/1946
01/12/2006
75536
Mrs. Paulina Baro
14/04/1946
01/05/2006
122232
Mrs. Alice Balegha
05/12/1945
02/02/2006
204656
Mr. Godwin Gbomita
01/05/1947
01/02/2009
0813 Tamale Central

Hospital Medical & Pharmacy
Hospital
0813 Tamale Nurses
Training School
0817 Yendi Sub-District
0902 Anglican Diocese
Tamale Clinics In UER
Health Directorate
0903 Bolgatanga Nurses
0907 War Memorial Hospital,
Navrongo Medical and
Pharmacy
1004 Sissala District Health
Directorate
1006 Wa District Health
Directorate
1006 Wa Reg. Hospital
Nursing Admin.
0101 St. Mary RC Prim
(CATH) Ama
64
64
64
64
64
64
64
64
64
64
64
64
64
64
64
64
63
111491
Mr. Samuel L Tetteh
30/12/1946
01/01/2007
220200
Mrs. Grace Duku
16/07/1947
01/08/2007
0208 New Juaben, Gov

Secondary School
0613 Apatrapa RC Prim
(CATH)
01/07/1971

Hospital General Admin
63
01/02/2007

63
31765
Mr. J K Larbi
05/05/1947
125996
Mrs. Gladys Owusu
547771
Doctor Henry Andrew

Holdbrook-Smith
10/09/1947
01/10/2009
75031
Mrs. Gladys Fabyan
04/06/1947
01/12/2007
47894
Mr. Samuel OfosuAtuahene

Mrs. Christiana
Plange
96512
Mrs. Mary L Teinor
728064
01/01/1947
10/04/1947
01/01/2000
10/03/1947
01/04/2007
20/02/1947
01/03/2007

Surgery
0101 MOH: Office Of The
Chief Director
0101 Radiotherapy Unit K'Bu
Oncology
0101 RMOH: Adabraka
Polyclinic
0101 RMOH: Adabraka
Polyclinic

63
63
63
63
63
63
63
Page 29
72594
Mrs. Grace Annan
27/08/1947
01/10/2007
10668
24/02/1947
01/03/2007
04/07/1947
04/04/2006
83531
Mrs. Paulina Glover

Mr. Abraham Nunoo
Otoo
Mrs. Lomokie E
Tetteh
09/05/1947
01/04/2008
41626
Mr. C K Gakpetor
09/04/1947
01/07/2008
0101 RMOH: Mamprobi

Polyclinic
0101 Weija Infec Dis Hosp,
Nursing Admin
0104 Pantang Nurses
Training College
Nursing Admin
Nursing Admin
116205
Mrs. Vida Frico
01/05/1947
01/07/2007
0105 Madina Health Center
602006
701663
16/09/1947
04/08/2008
29/06/1947
01/10/2007
17/07/1947
01/08/2008
141843
Miss Cecilia Kweku

Mrs. Agnes AsaSakyibea
Mrs. Christiana
Owusu
Mrs. Victoria O
Kwapong
01/07/1947
01/08/2008
62289
Mrs. Irene Agbozo
01/01/1947
05/11/2007
122776
Mrs. Christiana Asare
07/07/1947
01/08/2007
48837
Mrs. Anna C Asare
02/11/1947
01/02/2008
18786
Mrs. Joana Atika

Mrs. Rosina
Amakyewa
Mrs. Beatrice
Kpabitey
23/01/1947
01/02/2007
27/07/1947
01/08/2007
29/04/1947
01/05/2007
6084
72921
6555
137091
73580
Mr. Anthony Addo
18/03/1947
01/09/2008
109135
Mrs. Theresa Mensah
31/03/1947
01/04/2007
134605
Mr. Anthony Adiah
08/08/1947
01/09/2008
175088
12/09/1947
01/09/2008
718511
Mrs. Victoria Yankey

Miss Theresa
Addison
11/05/1947
07/07/2008
24632
Mr. K D AsanteDanquah
02/11/1947
01/07/2008
131295
Mr. E A Megayor
01/11/1947
01/08/2008
15/05/1947
03/03/2004
20/04/1947
01/11/2008
702739
Mrs. Philomina Kumi

Miss Elizabeth
Adobor
23/11/1946
01/07/2008
702751
Ms. Matilda Achina
01/01/1947
01/07/2008
77295
Mrs. Christiana C
Segbedzi-Havor
17/04/1947
01/05/2007
145925
Mrs. Selina Awurasie
01/01/1947
01/02/2007
563552
Mrs. Yaa M Agawu
14/08/1947
01/07/2008
25/05/1947
01/01/2005
06/05/1947
01/12/2007
137303
Mrs. Veronica Antwi

Mr. Anthony W
Oppong
25/12/1946
01/07/2008
75907
Mr. Kwaku Boateng
01/07/1947
01/06/2008
522416
23588
526587
174986
Ben Kudjo Gotah
Musah Adama
0202 Akwapim South District

Health Directorate
0203 Apedwa Health Centre
Post
0203 East Akim District
Health Directorate
Health Directorate
Nursing Admin.
0208 Koforidua Reg.
Health Directorate
Health Directorate
0210 West Akim District
Health Directorate
0216 Yilo Krobo District
Health Directorate
0303 Ajumako Enyan Esiam
0304 Asikuma Odoben
Brakwa District Health
Directorateto
0309 Twifo Heman Lower
Denkyira District Health
Directoriate
0310 Dunkwa Hospital
Nursing Administration
0313 Adisadel Health Centre
Post
0502 Akatsi Health Centre
Post
0504 Salvation Army Clinic,
Adaklu-Sofa
0505 Akpafu Health Centre
Post
0506 Worawora District
0506 Worawora District
Directorate
0511 Krachi East District
Health Directorate
0613 Aburaso Methodist
Clinic CHAG
0613 Ashanti Regional
Health Directorate
0613 MOH: Regional Public
Health Unit
0618 Mampong District
Hospital General Adm

63
63
63
63
63
63
63
63
63
63
63
63
63
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Page 30
26279
Mrs. Agnes OwusuAnsah
25/01/1947
01/02/2007
129028
Mr. Samuel Donfeh
20/05/1947
01/01/1979
6994
Mrs. N R Olugbodi
28/11/1946
01/12/2006
119008
Mr. E K Dakura
15/04/1947
01/05/2007
0804 East Gonja Sub-District

0811 Savelugu Health
Centre Post
118942
0621 Foase Health Centre

Post
0703 Gyedu Health Centre
Post
63
63
63
63
02/08/1947
01/09/2007
96517
Mr. Patrick Wobnyine

Miss Margaret
Minyilla
01/08/1947
01/10/2007
4450
Mr. J J Wuni
26/12/1946
01/06/2008
708539
Mrs. Salifu Adishetu
26/12/1946
13/06/2008
135519
02/08/1947
01/07/2008
118454
Mr. Tawa Issifu

Mrs. Perpetua
Piligibase
14/10/1947
01/11/2007
86288
Mrs. Faith S Loggah
25/11/1946
01/01/2007
153998
Mr. Opoku A Younge
25/07/1948
01/09/1975
108051
27/07/1948
01/06/2001
335960
Miss Jane Sey

Mr. Christoph K
Adenyo
0104 Amasaman Senior

Secondary School
0209 Obuotumpan LA Prim
(GOV)
05/06/1948
01/07/2008
0509 Agbozume Zion (AME)
62
336580
Mr. Jackson Nyarko
20/08/1948
01/09/1976
0626 Akumadan Sec. Sch.
62
518079
Emmanuel A Freeman
01/09/1948
01/10/1998
0804 East Gonja DEO
62
87766
Mr. Duncan
Lanquaye
116919
14/07/1948
01/12/1976
06/06/1948
16/11/1976
19/10/1948
10/11/1975
23/08/1948
07/05/1973
90206
Mrs. Hilda Tetteh

Mrs. Comfort A
Sackey
Mrs. Hilda K
Botchway
524584
Doctor Emmanuel
Kwabena Osei
15/07/1948
01/08/2008
49707
Miss Gladys Attah
01/10/1948
02/01/2001
72918
Mrs. Abena B Kesse
06/05/1948
06/08/1970
728061
Mr. Joesph Danyoh
11/11/1948
01/01/2000
121643
Mrs. Victoria Agbozo
26/06/1948
02/05/1972
77632
Mrs. Grace A Bossah
19/05/1948
12/02/1976
20787
02/07/1948
01/09/2008
52943
Mrs. Ruth Afum

Mrs. Elizabeth
Appiah
08/03/1948
01/08/2008
25877
Miss Comfort K Djaba
06/05/1948
01/08/2008
130080
Mrs. Janet Annang
17/12/1947
01/08/2008
18/02/1948
01/03/2008
09/02/1948
01/04/1974
11/12/1947
21/07/2008
17/02/1948
01/04/2009
11/12/1947
01/08/2008
49970
18502
124174
46269
25908
90190
Mrs. Mary
Acheampong
Mrs. Asantewa D
Bekoe
Miss Ellen Asah
Kissiedu
Mrs. Selina Twumasi
Mrs. Beatrice S
Azumah
0901 Presby Hospital, Bawku

0902 Bawku West District
Health Directorate
0903 Bolgatanga SubDistrict
0904 Bongo District Health
Directorate
0907 Navorongo Health
Centre Post
1006 Wa District Health
Directorate
0101 GHS-ICD: National

Prosthetics &Orthotics Centr
0101 Korle-Bu Dept Of Child
Health
0101 Korle-Bu Dept Of Child
Health
Surgery
Surgery
Surgery
0101 Korle-Bu
Obstetrics/Gynae
0101 Radiotherapy Unit K'Bu
Oncology
Nursing Admin
0202 Nsawam District
Health Directorate
0205 Kwahu Gov
Hosp(Atibie) Nursing Admin
Nursing Admin.
Health Directorate
0209 Suhum Kraboa Coaltar
0213 Birim South District
Health Directorate
0214 Begoro Dist Hospital,
Medical Staff
0215 Kade Health Centre
Post
0216 Yilo Krobo District
Health Directorate

63
63
63
63
63
63
63
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62
62
62
62
62
62
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62
62
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Page 31
50036
76460
Mr. Abeam D Danso
15/01/1948
08/08/2008
05/01/1948
01/10/2008
124742
Mrs. Dorcas Panford

Mrs. Ernestina
Boateng
22/12/1947
01/09/2008
18718
Mr. B A K Aidoo
28/07/1948
01/05/2009
0217 Atiwa District Health

Directorate
0301 Abura Asebu Kwaman
0309:Twifo Praso Dist
Health Directorate
Pharmacy
141707
Mr. Alfred Dzadey
13/07/1948
01/08/2008
117972
Mrs. Angelina Duah
17/09/1948
01/06/1969
88671
Doctor R A D Sagoe
Mrs. Augusta
Dumeloo
08/03/1948
01/07/2008
16/05/1948
01/06/2008
Mrs. Comfort Yerebi

Mrs. Beatrice
Mensah
22/01/1948
01/05/2009

Health Directorate
Health Directorate
0504 Ho Nurses Training
School ( Staff )
Directorate
10/10/1948
04/12/2008
0512 Krachi Sub-District
132027
45728
84718
0814 Tolon-Kumbugu
0101 Christian Meth
Secondary School
62
62
62
62
62
62
62
62
62
62
82893
Mrs. Agatha Adanu
21/09/1948
01/01/2009
73260
23/11/1947
10/07/2008
22/12/1947
10/07/2008
301308
Mrs. N D Elizabeth
Mrs. Luciana
Adogboba
Mrs. Elizabeth A
Adapoe
20/06/1949
01/09/1969
228644
Mr. Gyekye A AduBoahen
16/06/1949
01/09/1973
284617
Mrs. Juliana Asiedu
10/09/1949
01/09/1970
130601
Mr. Patrick R Ayesu
07/09/1949
01/09/1973
130819
Mr. Solomon DjabaMnesah
11/06/1949
01/09/1971
20/12/1948
01/09/1972
17/04/1949
01/09/1975
15/06/1949
01/09/1975
21/07/1949
01/09/1972
325376
Mr. Gilbert F Amoah

Mr. Francis Y
Adzomani
15/06/1949
01/09/1973
322197
Mr. Atsu N Missiamey
24/08/1949
01/09/1979
0504 Kpedze Secondary

School
0506 Kwamikrom LA A Prim
(GOV)
0506 Kwamirkom LA B JSS
(GOV)
0506 Tapa Amanya RC Prim
(CATH)
147948
Mr. Louis Adorkor
25/04/1949
01/02/1986
0507 Kadjebi-Asato Sec.
61
210489
Mr. Amponsah A
Bekoe
24/09/1949
01/08/1984
0603 Ash School For The

Deaf Jamasi Prim (GOV
61
Mr. Kuffour Enning

Mr. Maxwel M
Agyakwa
Mr. Anthony K
Mensah
22/10/1949
01/09/1972
23/10/1949
01/09/1972
17/06/1949
01/09/1974
25/05/1949
01/09/1974
272892
Mr. J Oduro-Gyakari
Mr. Akwasi J DuAgyei
04/08/1949
01/09/1975
296978
Mrs. S J Donkor
20/07/1949
01/09/1969
331247
Mr. George M
Yamoah
18/08/1949
01/09/1978
219780
Mr. Edmund Kyei
12/03/1949
01/09/1972
708538
253868
275636
Mr. Dapaah J Owusu

Mr. Emmanuel E N
Yalley
512393
Mr. Harrison D D
Amediku
264328
194705
258186
328171
290194
0101 Mamprobi South 3

Prim (GOV)
0101 Teshie AMA 2 Prim
(GOV)
0104 Presby Boys
Secondary School
0208 Eastern Region Educ
Office
0212 Amuana Praso LA JSS
(GOV)
0403 Abura Cath Prim
(CATH)
0605 Amansie East DEO

0605 Poano Meth Prim
(METH)
0609 Mim LA JSS (GOV)
Nkawie
0613 Ashanti Region Educ
Office
0613 Ashanti Region Educ
Office
0613 Buokrom MA JSS A
(GOV)
0613 Garden City Special
School For Mentally (GOV)
0613 Kumasi Metropolitan
DEO

62
62
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61
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61
61
61
61
61
61
61
61
61
61
61
61
61
61
61
Page 32
221372
Mr. John K Addai
23/08/1949
01/09/1973
388808
27/04/1949
01/09/1974
16/07/1949
02/12/1975
39193
Miss Lucy J Bamfiwaa

Mr. Kwabena
Kyereko
Mrs. Jessie A
Wellington
06/07/1949
01/10/1975
728877
Mr. Isaac Kojo Wilson
23/05/1949
01/06/2009
177591
Mr. Daniel Doku
01/07/1949
03/09/1979
72066
Mrs. Elizabeth Tuuli
24/07/1949
01/10/1987
24103
Mrs. Beatrice Clottey
13/09/1949
01/08/1974
134652
26/02/1949
01/12/1980
15626
Mrs. Rose Asantewa

Mrs. Naomi
Hammond
07/05/1949
17/12/1969
32762
Mr. Annan Ibraihim
01/07/1949
01/03/1989
73468
Mr. Gedo Chamba
01/06/1949
05/06/1968
7847
30/07/1949
12/02/1973
117036
Mrs. Victoria Anafi

Mrs. Mabel AkotoSasu
01/05/1949
16/11/1976
116923
Mrs. Esther K Amexo
03/03/1949
26/05/1970
127559
Mrs. Emily A Barnes
16/01/1949
04/08/1972
75631
Mrs. Ama J Seshie
21/05/1949
11/02/1974
9635
Mrs. Grace N Duodu
17/07/1949
12/11/1979
217461
Mrs. Evelyn Abbey
09/08/1949
13/08/1973
73825
Mrs. Comfort Brew
10/08/1949
01/09/2008
146427
Mrs. Agnes Reynolds
15/11/1949
26/05/1971
82542
Mr. Kwesi Tsikwae
22/05/1949
13/06/1973
46911
Mr. Samuel Afalenu
12/07/1949
01/01/1981
134087
0613 New Bantama MA

BLK A JSS (GOV)
0624 Tebeso 1 RC Prim
(CATH)
Director ICD
Director ICD
Medicine
Medicine
Surgery
0101 Korle-Bu Medical
Records
0101 Korle-Bu
Obstetrics/Gynae
0101 Korle-Bu Revenue
Collectors
0101 Korle-Bu Security
Department
0101 Princess Marie Louise
Hosp, Gen Admin
Nursing Admin
0106 Ashiaman Health
Centre Post
0106 Tema General
0106 Tema General
0106 Tema General
0106 Tema General
0208 Eastern Regional
Health Directorate
Health Directorate
0309 Twifo Heman Lower
Denkyira District Health
Directoriate
Hospital Gen Admin
0504 Volta Regional Health
Directorate
01/01/1949
01/05/1998
28/10/1949
01/09/2009
14/10/1949
01/04/1978
45551
Mr. M K Amponsah
Doctor Yaw AnsahBoateng
Mrs. Florence
Mensah
Mrs. Margaret
Fordjour
20/07/1949
03/04/1990
22594
Mrs. M F Ansah
12/10/1949
01/05/1978
121053
Mr. P A Akolia
11/11/1949
12/02/1973
0606 Judicial Service Admin, Manso-Nkwanta

0613 Komfo Anokye Dept.Of
Pharmacy
0613 MOH: Regional Public
Health Unit
0614 Kona Health Centre
Post
0617 Effiduase District
Hospital
Health Directorate
614308
Dr Augustus K. Tettey
28/08/1949
01/04/2005
St Joseph's Hosp, Nkwanta
125239
Miss Emma R OwuoBoateng
34255
34943
200953
Mr. Joseph Fosu
34111
37905
34579
730480
137537
278017
253371
Mr. Bismark Ollenya

Miss Catherine
Arthur
33975
38261
34285
35674
0101 Holy Trinity Cath

Secondary School
0101 UG Legon Study Leave
2008
0203 East Akim DEO Newly
Trained Teachers
0210 Akim Boso A M E Zion
JSS (AME)

61
61
61
61
61
61
61
61
61
61
61
61
61
61
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61
61
61
61
61
61
61
61
61
61
61
61
61
61
61
17
17
17
17
Page 33
138232
510843
189086
525907
282609
229698
706423
667851
Miss Faustina Dennis

Janet Appiah
Miss Joana Quansah
Thomas Ebulley
Miss Favour A Dansua
Mr. Jonas Badu
Antwi
Mr. Christopher
Odamtten
Miss Elizabeth
Fosuhemaa
34036
35309
34120
38412
34019
37905
34262
38169
34178
37500
34058
37561
10/05/1993
20/10/2007
21/08/1993
03/11/2006
540581
Mr. Gad Darko Awuku
34452
38657
310580
Miss Alberta Amoo
34449
37865
258198
Miss Margaret-Essan
Offei
34623
37500
177610
Mr. Issifu Bukari
34511
38261
279462
Mr. Godsway Agbagli
34544
38261
320709
Mr. Nicholas Avadzi
34567
37500
518557
Mr. Joseph Sam
34492
35827
121571
Mr. Samuel Kweku

Aborgah
34608
34608
34529
35674
34394
37653
34459
36039
34619
38231
34522
37347
34641
35156
253933
116551
Mr. Nani Dogbe

Miss Varhet Akos
Abiti
Miss Mercy KyeiBaffour
Mohammed
Muntaka
Mr. Maxwell B
Koduah
Mr. Ibrahim S
Chambas
0308 Akatakyiwa Cath Prim

(CATH)
0311 Wurakese Meth Prim
(METH)
0407 Nzema East DEO
0413 Tikobo 2 Ang Prim
(ANG)
0613 KNUST Study Leave
2007
0615 Obousi Municipal DEO
0313 Cape Coast Nursing
Training School (Staff)
0402 Bia District Health
Directorate
0201 Mampong
Demondtration School For
The Deaf JSS (GOV)
0202 Sakyikrom LA JSS
(GOV)
0208 Akwadum Isl Prim
(ISL)
0212 Bramkrom Meth Prim
(METH)
0216 Nsutapong Meth JSS
(METH)
0311 Swedru Akwapim DC
Prim (GOV)
0313 Cape Coast Poly Study
Leave 96
38473
34567
38261
1004 Gwollu Prim (GOV)
537913
Mr. Abdul Ganuyu

Iddrisu
34535
38687
52077
Miss Regina Antwi
29/09/1994
01/10/2004
45170
Mr. Seidu Ndeayeni
06/02/1994
01/02/2003
124312
Mr. Eric Klu
34885
34943
280272
34881
35309
34876
38626
157081
Mr. George Ansah

Mr. Emmanuel A
Boadu
Mr. S K Archibald
Edua
34809
34943
164494
Mr. Sanche Batunya
34881
34973
266921
Mr. Alex A Agyemang
34973
34973
283371
Mr. Daniel Eshun
34960
37500
530613
555823
Nurideen Alhassan
17
17
17
17
16
16
16
16
16
16
16
16
34448
516372
17
16
Mr. Jallu Zakariya
291514
17
16
173084
527406
17
0504 Agotime Sec Sch

0506 Jasikan Training
College
0511 Dambai LA JSS (GOV)
0613 UEW (Kumasi) Study
Leave 2008
0618 Asubuasu LA Prim
(GOV)
0627 Dome Afram Plains JSS
(GOV)
0808 Bimbilla Day Sec
School
0813 Bagabaga Training
College
219181
17
1006 Wa TI Ahm KG
(AHM)
0613 Komfo Anokye Nursing
Admin.
0807 Catholic Health Centre
0106 Manhean Ang JSS A
(ANG)
0309 Hemang Meth Prim
(METH)
0312 Framase DC Prim
(GOV)
0316 Ofaso Ang JSS
(ANG)
0408 Takoradi Technical
Institute
0411 Ntwentwena DC Prim
(GOV)
0505 Likpe Abrani LA JSS
(GOV)

16
16
16
16
16
16
16
16
16
15
15
15
15
15
15
15
Page 34
94153
Mr. Dagomba
Mohammed
34881
35156
740870
Mr. George Gyereke
34805
39692
225373
Mr. Richmond Obeng
34937
36039
152392
Mr. Paul D Asuah
34744
34973
0602 New Edubiase

Secondary School
0603 Yamoakrom LA Prim
(GOV)
0613 Osei Tutu II Inst of
Adv ICT
0711 Kyiradeso LA Prim
(GOV)
38991
0712 Sunyani DEO Newly

Trained Teachers
15
15
15
15
15
625890
Miss Linda Appiah
145057
Mr. Shamsu-Deen
Baba Dua
34753
34943
0813 Vitting Sec/Tech

Tamale
133999
Miss Janet Ayando
34804
34943
0903 Bolgatanga Sec School
15
93193
Mr. Vitus A Aguriga
35018
35156
15
507311
Victoria E Tannah
Miss Khadijah
Mohammed
34979
38443
0904 Dua Prim (GOV)

1006 Lassia Tuolu Snr
Secondary Sch
13/12/1994
01/01/1997
0901 Presby Hospital, Bawku
15
35308
38626
14
35180
35309
22857
555062
15
518020
Zechariah Asiedu
35194
38231
221929
Miss Vivian Akuffo
35380
37500
185750
Mr. Eric Akomeah
35120
38231
138917
Mr. Jonas Anim
35096
35096
0104 Medie DA JHS

0106 Salvation Army Basic
Sch.
0202 Berekuso LA JSS
(GOV)
0203 Ofori Panin Secondary
School
0208 Koforidua Technical
Institute
0212 Akuase SDA JSS
(SDA)
693806
Mr. Raphael Yao Klu
35191
39722
0216 Mount Mary Training

College Trainee -2008
35193
38657
35147
37500
35334
37500
35250
38231
0302 Nkum ADA Prim

(GOV)
0305 UEW Study Leave
(North) 2007
(South) 2006
0307 Dr. Baffour Ang JSS
(ANG)
35155
38991
0309 Twifu DEO Newly

Trained Teachers
14
35309
0316 Nyanyano DC A Prim

(GOV)
14
129231
Mr. Irene Akoto

Mr. Samuel G
Abaidoo
34855
15
275653
Miss Rebecca
Essiamah Mensah
Mr. Nashipiu
Alhassan
322330
Mr. Ibrahim Ishaque
532335
513263
Yaw Adjei
628798
Miss Juliet Benewaah
281212
Miss Docia AbakahEssilfie
718588
Mr. William Anane

Boafo Kyem
35320
39753
114601
Mr. Bawa Adamu
35164
36923
269251
Miss Paulina Sackitey
35182
35309
138682
Mr. Alfred Atsem
35179
37135
264337
Mr. Daniel A Ofosu
35071
35309
212789
Mr. Badu Paul Oti
35176
36039
634409
Mr. Eric Owusu

Mr. Williams
Cobbinah
35178
39083
35205
35309
35228
190250
Mr. Elias Nuozwo

Mr. Banangma
Nayemi
187705
Mr. Atiah Matthew

Atule
137976
295091
35296
0401 Agyemadiem JSS

(GOV)
0506 Nkonya Tadiani LA
Prim (GOV)
0510 Kpando Aloyi RC Prim
(CATH)
0513 Mafi Dove LA JSS
(GOV)
0613 KNUST Study Leave
2007
0613 Kumasi Girls
Secondary School
0615 New Nsuta LA JSS
(GOV)
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
37377
0704 Atebubu DEO

0719 Nkoranman Sen High
School
35079
37905
0808 Dipa JSS (GOV)
14
35339
38231
0904 Bogrigo Prim (GOV)
14

14
Page 35
655751
Ms. Adaleba
Magdalene Atindana
59471
Miss Susana Kwakye
612287
50032
Mr. James SamArthur

Mr. Solomon AntwiYartel
35318
39356
03/03/1996
10/08/1999
25/09/1996
01/08/2006
01/09/1996
01/09/2000
01/06/1996
01/08/1998
0907 St. John Bosco

Training College (Trainee2007)
0310 Upper Denkyira District
Health Directorate
0610 Atwima Mponua
0611 Ejisu/Juaben SubDistrict
0811 Savelugu/Nanton
14
14
14
14
217524
Mr. Emilia Kakaraba
122480
Miss Yvonne Addo
35554
35674
202916
Mr. Samuel Fianko

Bredu
35482
36161
255439
Mr. Alfred Agyei
35434
37500
275408
Miss Beatrice Abotsi
35529
37500
565508
Gabriel G Hormeku
35393
38596
144575
Miss Rita Osei-Tutu
35703
36770
130189
Miss Bridget Paitoo
35519
36831
283350
Mr. Felix K Amegah
35724
37500
0305 Nkodum-Mfaadwen
Ang Prim (ANG)
(South) 2007
258400
Miss Gertrude
Wuaku
35724
37500
0313 Academy of Christ the

King Secondary
13
271838
Mr. Nicholas Yamoah
35686
37500
0313 UCC Study Leave 2007
13
337995
Mr. I. Kwasi Yankey
35605
37622
0407 Bokro/Dominasi DC A
Prim (GOV)
13
535259
Mr. Nichodemus
Yeboah
35609
38412
0407 Nzema East DEO
13
240785
Mr. Eric Afako
35664
37561
0501 Adaklu-Anyigbe DEO

Newly Trained Trs
13
152275
Mr. Joseph A Ayittey
35504
37865
35648
38231
0510 Tsrukpe Tota Evang

Presby Prim (EP)
0510 Vakpo Adomi RC Prim
(CATH)
35495
38991
0603 Afigya Sekyere DEO

13
35472
38231
0715 Bamiri LA Prim (GOV)
13
35697
37865
0808 EA JSS (GOV)
13
35728
37865
0813 UDS Tamale Campus

Study Leave 2007
13
35525
37500
1006 Pisi Cath Prim (CATH)
13
38687
1006 Vieri Meth Prim

(METH)
13
514715
621764
208924
154202
110807
275803
537920
267924
68059
Hayford Adzakpa
Mr. Collins Sarpong
Mr. James Kwadwo
Yeboah
Mr. Hamdawey
Osmani
Mr. Taibu Ibrahim
Mr. Benedict
Braimah
Mr. Abdul Ravf
Sulemana
Mr. Lubatatu
Abubakari
Mr. Isaac Owusu
Anyimah
35616
35427
38169
01/02/1997
01/03/2003
53950
Mr. Joseph Ofosu
01/01/1997
01/02/2000
508261
Veronica Opoku
Doctor Joseph...Y
Manu
Miss Matilda A
Akanzagsika
14/05/1997
09/12/2004
24/11/1996
01/04/1997
15/03/1997
01/02/2004
102333
65672
0101 Prince Of Peace RC

Basic Sch-Kwashieman
0201 Larteh Meth Prim
(METH)
0201 Meth High School
Mamfe
0203 Kukurantumi LA
Islamic Prim (GOV)
0207 Kodjonya Presby
(PRESBY)
0305 Bawjiase Meth KG
(METH)
14
13
13
13
13
13
13
13
13
13
13
1009 Samoa JSS (GOV)

0101 Korle-Bu Laboratory
Services
Health Directorate
0506 Jasikan Sub-District
0901 Bawku East SubDistrict
13
0904 Bongo Sub-District
13

13
13
13
13
Page 36
0101 Accra Poly Study Leave

2008
473897
Miss Cecilia Namlie
35818
37135
219059
Miss Mercy Nketia
35991
36039
526213
Ms. Grace Nyabe
36085
38231
0101 Tenashie JSS 1 (GOV)

0104 Omandzor DA Prim
(GOV)
84790
Miss Abigail
Agyepong
35847
37135
0106 Ashaiman St.Brown

JSS (GOV)
Ash
12
202359
Miss Irene Domi
35796
36404
0106 Sakumono School

Complex Prim(GOV)
12
296170
Miss Dorcas
Asantewaa Boateng
35836
37135
284139
150258
Mr. Daniel Aduoku
318913
Mr. Edmond Dzandu

Miss Florence
Amoako
659327
Mr. Joseph
Knallington Wemegah
513222
106862
526310
Love Doko
Mr. Muftau Raji
Mohammed Lafisah
177954
Miss Evelyn Opoku
202991
Mr. Sampson
Reynolds Gyinaye
35905
36062
35993
37500
37865
37865
0210 Adeiso Ang

(ANG)
0302 Kwanyako
(ANG)
0305 UEW Study
(North) 2007
0305 UEW Study
(South) 2007
12
12
Prim
12
Ang JSS
12
Leave
12
Leave
0502 Akatsi Training College

(Trainee-2007)
0509 Aflaoga RC Prim
(CATH)
0509 Agbozume-Logove JSS
(GOV)
35970
39356
36051
38231
36039
36039
35952
38443
35923
38261
0603 Osei Tutu II College

0609 District Assembly Exp
Prim (GOV)
37905
0610 Bayerebon 3 LA Prim

(GOV)
36012
12
12
12
12
12
12
12
12
113340
Mr. Issac Asare
35919
36831
530110
35984
38231
312786
Daniel Adu-Boateng
Mr. Appiah F
Ohemeng
36039
36039
0614 Kwabre DEO Newly

Trained Teachers
0620 Dotiem/Mpasaso JSS
(GOV)
0714 Ahyiayem LA Prim
(GOV)
167259
Mr. Dargbim Bismark

Dapir
37530
0811 Kpalun Ang Prim

(ANG)
12
36073
37905
0905 Namonsa LA Prim

(GOV)
12
35914
38596
36052
38384
189581
236554
511666
565788
35344
Mr. Wisdom
Akanyapagra
Mr. Caedar W
Ananga
Sampson Atule
Emmanuel Sakoe
Mr. Bosompem Alex
Darkwa
35952
36119
38596
01/08/1998
01/08/1998
28668
Mr. George Krampah
01/08/1998
01/08/1998
31767
Miss Dorothy D
Archison
01/08/1998
01/08/1998
15142
Miss Dora Asiedu
01/08/1998
01/08/1998
700128
Miss Audrey Kumi
18/09/1998
01/02/2008
27608
Miss Mary Agyeiwaa
01/08/1998
01/08/1998
611057
Miss Grace Gyamfi

Miss Florence
Ashong
27/11/1997
05/05/2006
26/11/1997
01/02/2005
4465
Mr. Joseph Opoku
01/06/1998
01/08/1998
33019
Miss Dora Oforiwaa
01/08/1998
01/08/1998
25055
Mr. Amoah Jonathan

Oduro
01/08/1998
01/08/1998
535664
0907 Doba LA Prim (GOV)

0907 Kassena/Nankani East
DEO
0907 UDS Navrongo Study
Leave 2008
0215 St Dominic Hospital,
Akwatia
Ajumako
0306 Catholic Hospital,
Apam
Wiamoase
0605 Kokofu Infect. Disease
0606 St Martin
Hospital,Agroyesum
0613 Manhyia Hospital
0614 Agona Health Centre
Post
0616 St Patrick Hospital,
Maase-Offinso
0707 St Mary Hospital,
Drobo
0713 St John Of God
Hospital, Duayaw-Nkwanta

12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
Page 37
24914
Mr. Frimpong James

Adjei
01/08/1998
01/08/1998
5287
Mr. Salifu Sumaila
01/08/1998
01/08/1998
178033
36328
36404
261355
Miss Phoebe Laryea

Miss Evelyn
Amponsah
36309
36770
0713 St John Of God

Hospital, Duayaw-Nkwanta
0901 Rural Health Services,
Bawku
0101 Mamprobi Owusu Mills
JSS (GOV)
0202 Ahodjo Kettaneh LA
Prim (GOV)
191599
Mr. Eric T Sackitey
36195
37905
0207 Manya Krobo DEO

36161
36161
36161
36161
36404
36404
36431
38261
281888
Miss Vivian
Nyagurtey
Mr. Felix Manze
Saayin
Mr. Mohammed
Ahmed
94963
Mr. Isaac Padi
207664
208268
526901
Serwaa A Bonsu
36306
38231
511719
Samuel Asamoah
36429
38231
0208 Koforidua St. Anne

Ang Prim (ANG)
0210 Osenase Presby JSS
(PRESBY)
0408 Alhazariyya Isl Prim
(ISL)
0412 Benso JSS (GOV)
0613 Weweso MA JSS
(GOV)
12
12
11
11
11
11
11
11
11
11
244922
Mr. Samuel Ansu
36271
37622
0618 UEW (Mampong)

Study Leave 2007
0703 Dadiesoaba Presby
Prim(PRESBY)
537074
Mr. Moctar Ibrahim
36175
38718
0716 Amponsakrom LA Prim

(GOV) Wenchi
202560
Mr. John Adeti
36300
36404
118872
Miss Vida Ohene

Mr. Sampson
Akotuah
36770
36770
0813 UDS Tamale Campus

Study Leave 2006
0202 Adoagyiri Meth JSS
(METH)
36647
36770
0306 Mozano Sec/Comm
10
36516
37500
0706 Twumkrom Presby

Prim (PRESBY)
10
36770
36770
03/03/2000
01/10/2000
37196
37196
162446
286707
295850
Mr. Isaac Yeboah

Mr. Khadiri
Mohammed
Miss Gloria..Abena
Yeboah
Mr. Samuel K
Ossom
324412
Miss Doris Agbo
37043
125803
Mr. Abdulai Salifu
36951
154465
108949
11
11
11
10
10
10
9
37135
0207 Krobo Girls Secondary

(South) 2006
36951
1006 Wa Technical Institute
37033
37712
37500
37500
1008 Dorimon JSS (GOV)

0304 Bedum Ahm Prim
(AHM)
0304 Brakwa Cath JSS
(CATH)
270126
Mr. Farihata
Bashirudeen
Mr. Abdullah
Quansah
421022
Mr. Abednego
Korankye Keelson
37500
37500
273440
Mr. Francis Ofosu
37338
37500
216949
Miss Evelyn Egyir
37536
567599
Mr. Richard-Prince K
Dogbey
100747
Mr. Jacob Ibrahim
227127
253632
0907 Gia LA Prim (GOV)

0503 Nkwanta District
Hospital
11
8
8
8
38596
0313 UCC Study Leave 2006

0316 Afransi DC A JSS
(GOV)
37540
37905
0509 Xipe LA JSS
37530
37561
0603 Kona LA JSS 1. (GOV)
37352
38596
37500
37561
0608 Juaso LA 1 Prim (GOV)

0907 Kassena/Nankani East
DEO
254199
Ms Felicia Obenewaa
Mr. Sevarim
Ayirewura
165335
Miss Janet S Togdia
37295
37500
168121
Mr. Elisah Laar
14/10/2002
14/10/2002
189845
Miss Genevieve Ashia
37726
37905
185603
Mr. Enock A Asante
37873
38231
1007 Funsi JSS (GOV)

0813 Tamale Nurses
Training School
0101 Teshie Camp 2 Prim
(GOV)
0202 Ankwasu Ang Prim
(ANG)

8
8
7
7
Page 38
191185
Miss Aminatu
Abubakar
37816
37905
193575
Mr. George Opoku
37905
37905
0210 Asuokaw Islamic Prim

(ISL)
0214 Nsutam LA JSS A and
B (GOV)
189222
Mr. Williams Angmaal

Foli
37905
0409 Dwinase DC JSS

(GOV)
189493
Miss Joan Elorm Abla

Wogormebu
37905
0504 Ho Dome A M E Zion

Prim (AME)
190223
37895
37905
92833
37829
37905
193455
Mr. Karim Kushunu

Iddrisu Kad
37895
37905
95828
Mr. Thomas Acquag
37905
37926
323845
Mr. Daniel Atta

Amoako
37905
37905
236008
Mr. Fataw Iddrisu
37926
37926
0701 Edwinase LA J.S.S.

(GOV) Asunafo
0703 Mehame RC Prim
(CATH)
94111
Miss Belinda OwusuPoku
37833
37905
0713 Techimantia Meth JSS

(METH)
190247
Mr. Muntawakilu
Hamidu
37641
37905
0804 East Gonja DEO Newly

Trained Teachers
187104
Miss Irene M Atanga
37725
37905
187594
Mr. Eric Awugyei
37802
37905
253959
Miss Amina Yussif
37653
37653
0807 Mamprusi East DEO

0811 Pong-Tamale JSS
(GOV)
0813 Gumani Meth KG
(METH)
187494
Mr. Naziru Alhassan
37905
37905
0813 Tamale DEO Newly

Trained Teachers
314407
Mr. Abdulai
Mohammed
37662
37905
0901 Bawku East DEO Newly

Trained Teachers
37857
37905
01/05/2003
11/10/2003
155053
Mr. Abdul-Rahaman J
Nuhu
Mr. Lenny Kweku
Wosornu
37905
Mr. Ebenezer Nyatsi

Mr. Frederick N
Dugba
195401
37893
0509 Ketu DEO Newly

Trained Teachers
0513 Battor LA Meth Prim
(GOV)
46218
Miss Grace Sarfo
18/10/2003
18/10/2003
52560
Mr. Karim Abdulai
18/10/2003
18/10/2003
185041
Miss Dinah Owusu

Ansah
38037
38261
38012
38231
524561
Lydia Konadu
141311
Mr. Richard Brako
38231
38231
282101
Miss Evelyn Arthur
38261
38261
534706
Mr. Michael MathaisMends
38169
38169
38016
38261
38136
38231
527017
193491
204838
Issah Eshun Afful

Mr. Simon NsiahCoffi
238067
Miss Janet Quayson

Miss Bridget
Owusuaah
310127
Miss Beatrice D
Kwartemaa
0612 Kasei LA JSS (GOV)

0615 Kwabenakwa LA Prim
(GOV)
1006 St.Paul Meth Prim

(METH)
0101 Korle-Bu Nurses
Training Schl Admin
0607 Agogo Presby Hosp
Nurses Training College
(Students)
1002 Lawra District Health
Directorate
0101 Abossey Okai Meth
Prim A(METH)
0201 Yeniso Meth Prim
(METH)
0304 Nkwanta Eshiem Prim
(GOV)
0305 Topiase DC Prim
(GOV)
0309 Jukwa Ang JSS
(ANG)
0401 Juabeso Snr
Secondary School
0401 Krayawkrom DC
Prim (GOV)
38169
38169
38126
38261
0403 Bokoro 31st.

December KG (GOV)
0603 Boanim LA SDA JSS
(GOV)
38261
0606 Antoakrom LA JSS

(GOV)
38037

7
7
7
7
7
7
7
7
7
7
7
7
7
6
6
6
6
6
6
6
6
6
6
Page 39
521121
Miss Joyce Awuah

Konadu
526929
Akwasi Edward
Boateng
511654
Bernardine Bimpong
511441
Winnifred
Gyekyewaa-Buobu
185573
Mr. Bismark
Asamoah Duffour
550805
227972
Zorngo Moro
Mr. Charles Oppong
263130
Mr. Yasser-Arafat
A.Y.A Iddi
Mr. Charles
Ayinzagsiya
185760
Mr. Kamal-Deen
Shahadu
317716
147089
527461
66960
Mr. Peter Paul Komilli

Adams Seidu
Abubakari
Doctor Bernard
Toboh
38024
38231
0613 Asem MA Mixed JSS

(GOV)
38081
38231
38127
38231
0613 Centre Of Islamic

Callings Studies Prim
0613 Ohwimase MA JSS
(GOV)
38231
0615 Pomposo Akaporiso LA

JSS (GOV)
38094
37993
38261
38118
38231
0712 Nsoatre Presby Prim A

(PRESBY)
0716 Iswaq Islamic Prim
(ISL)
38108
0716 Tanokrom LA Prim

(GOV) Wenchi
38108
37992
38231
38209
38261
38261
38261
38169
38169
38231
38231
13/04/2004
13/04/2004
512632
Barbara Nartery
09/11/2004
15/11/2004
518300
Francisca BoakyeAmpong
01/10/2004
01/10/2004
517986
Irene Dasoberi
15/10/2004
25/10/2004
0813 Dakpema LA JSS

(GOV)
0816 Loagri No.1 RC Prim
(CATH)
0817 Dagbong State
Secondary /Tech
1002 Eremon Secondary
Technical
38596
554745
Mr. Abraham Nartey
38543
38626
0102 Luta JSS (GOV)

0103 Djorkpe DC JSS
(GOV)
0106 Archbishop Andoh
CATH Sch (CATH)
38596
596950
Pearl Kanda
38397
38596
565296
Bright John. Tengey
38596
38596
554480
38626
38626
Emmanuel Ewoo
Mr. Emmanuel
Baidoo
38454
38504
38322
38322
38454
38596
552041
Mr. John Aformale

Amoak King A.B.K
Bonti
38626
536629
Mrs. Veronica Abban
551976
Cynthia Ts Attimah
550283
510874
547643
537055
622774
540440
691838
Lawrence Adjetey
Mr. Asante Robert

Mr. Musah Adam
Mr. Abdulai Somed
Mohammed
Miss Gloria Anita
Addae
598324
Miss Lydia Konadu
626685
Miss Mary Oyrtey
6
6
6
6
6
6
6
6
38483
38481
Peter Tetteh Alimo
Alice Otenge
1006 Boli Prim (GOV)

0313 Central Reg Hospital,
Cape Coast
0412 Wassa West SubDistrict
0613 Komfo Anokye Nursing
Admin.
0813 Tamale Nurses
Training School
566397
566725
0214 Osino LA Prim (GOV)

0304 Tweredua DC Prim
(GOV)
0307 Komenda/Edina DEO
0313 Wesley Girls High
School
6
6
6
6
5
5
5
5
5
5
5
38626
0406 Apeasuman JSS (GOV)

0505 Hohoe A M E JSS
(AME)
0607 Domeabra SDA Prim
(SDA)
38473
38626
0615 Obuasi Sec/Tech
38626
38626
38650
38687
0619 Tepa RC Prim (CATH)

0719 Adadease LA Prim
(GOV)
38991
0808 Nanumba DEO Newly

Trained Teachers
38627
38404
38596
14/10/2005
24/10/2007
30/08/2005
10/10/2005
38821
38991
0814 Tolon LA PR Sch

(GOV)
0205 Atibie Midwifery
Training Sch Staff
0613 Komfo Anokye
Midwifery Training School
0103 Dangbe West DEO

5
5
5
5
5
5
5
4
Page 40
624187
Mr. Micheal A Tetteh
622515
Mr. Eric Kwame

Mensah
622789
Mr. Ishmael Addy
623164
Mr. Sylvester
Hamenu
38778
38792
38819
0106 Tema DEO Newly

Trained Teachers
38991
0301 Abura Asebu DEO

38991
0306 Gomoa DEO Newly

Trained Teachers
38991
0505 Hohoe DEO Newly

Trained Teachers
38991
0507 Kadjebi DEO Newly

Trained Teachers
38991
0608 Asante-Akim South

DEO Newly Teachers
4
4
Miss Bless Akpabey
623093
Miss Magdalene
Arko-Agyepong
628379
Mr. Harrison
Brempong Adu
38965
38991
0609 Atwima Nwabiagya

DEO Newly Trained Trs
627915
Miss Adwoa BoakyeAnsah
38947
38991
0614 Kwabre DEO Newly

Trained Teachers
623051
Mr. Ibraham
Amankwah
38980
38991
0618 Sekyere West DEO

38925
38991
38844
38991
02/08/2006
16/10/2006
605648
665184
Mr. Caesar Bonzali

Mr. Sadat Dodoo
Yussif
Miss Beverley
Hammond
38973
38991
623239
606052
38923
712481
Mr. Manfred Nyame
03/06/2006
01/08/2006
691979
Mr. Simon Osei

Tawiah
02/11/2006
03/03/2008
667741
Miss Juliet Adoma
11/09/2006
06/10/2006
701097
Miss Nabila Munir
20/10/2007
20/10/2007
708540
Mrs. Mary-Ann
Banyuuro
10/03/2007
10/07/2008
39568
39722
13/10/2008
17/10/2008
694863
723551
Mr. Abdul-Razak
Tendaana Adams
Miss Tabitha AgyeiKwarteng
722615
Miss Georgina Afriyie

Opoku
17/10/2008
17/10/2008
723806
Miss Selina Danquah
03/10/2008
17/10/2008
13/01/2008
17/10/2008
31/10/2008
31/10/2008
28/04/2008
31/10/2008
05/07/2008
01/12/2008
03/10/2008
24/10/2008
01/06/2009
01/06/2009
718076
720576
720994
708232
719384
740091
96.
38965
Miss Edwina
Hammond-Adwoa
Miss Josephine
Nyarko
Miss Portia Duku
Apraku
Mr. Yakubu Nyaaba
Atogtue
Miss Celina Ayaa
Kuuyare
Mr. Joseph Beyuo
0808 Bimbilla EP Training

College (Trainee 2006)
1006 Wa DEO Newly Trained
Teachers
0101 Korle-Bu Midwifery
Training Sch Admin
0311 St Francis Xavier Hosp,
Assin Foso
0404 Enchi Hospital Nursing
Admin.
0705 Holy Family Hosp
NTC/MTC, Berekum
(Students)
0407 Nzema East District
Health Directorate
1006 N J A Training College
(Trainee-2008)
0104 Pantang Nurses
Training College
0213 Akim-Oda Community
Health Nurse School
0213 Akim-Oda Community
Health Nurse School
0213 Com Health Nurse Sch
Trainees, Akim-Oda
0712: Tanoso Comm Health
Nurse Training School
0712: Tanoso Comm Health
Nurse Training School
0903 Upper East Regional
Health Directorate
1001 Nurses Training School
Jirapa (Staff)
0104 Pantang Psych.
Hospital General Admin.
4
4
4
4
4
4
3
3
2
2
2
2
2
2
2
2
2
1
The failure of the IPPD control system to detect and delete names of
unqualified employees, in my view is a significant deficiency which could lead
to wrongful payment of salaries.
Page 41
Recommendation
97.
I recommended to the CAG to purge the payroll of the anomalies detected

and strengthen the controls within the payroll system to avoid a recurrence.
CAGs Response
98.
The CAG responded that the anomalies detected were as a result of data
entry errors. His office had activated the functionalities on the IPPD2 payroll
system which will automatically reject dates of birth not within the defined
age limit. Additionally, the system will continue to display on employees payslip one year prior to employees retirement date. Records of employees with
wrong dates of birth have been generated and forwarded to the
MDAs/MMDAs to enable them correct the errors for CAGD to update the
payroll records.
Poor record keeping on GoG Equity Investment

99.
Section 24(5) of the FAA, 2003 (Act 654) requires full disclosure of
government's equity investments in the Public Accounts.
100.
Contrary to this provision, I noted during my contacts with some GoG

investee companies that the accounting records on GoG investments
maintained by CGAD were incomplete as they varied with records maintained
by the GoG investee companies.
101.
Table 8 toTable 10 below show samples of GoG equity investments that have
undergone various reforms and or changes in its share of ownership which
have not been amended by CAGD.

Page 42
Table 8: Significant changes in the name and structure of GoG equity investments not recognised in
the Public Accounts
No
Previous Status of GoG

investments
Name
Shares
Current Status of GoG investments

Name
Shares
(%)
1
Remarks
(%)
100
Phyto Riker
10
Not disclosed
GIHOC
Pharmaceuticals
Valco Ltd
100
Valco Ltd
100
Not disclosed
Westel
100
Zain/Airtel
25
Not disclosed
Ghana Films
100
Gama Films
30
Not disclosed
100
Not disclosed
0.10
Not disclosed
100
Eximguranty Co
Ltd
First Ghana
Building Co
Volta Star
Ghana Guarantee
Corp
First Ghana Building
Society
Juapong Texiles
100
Not disclosed
Gh Food Complex
100
GAFCO
25
Not disclosed
Gh Italian Petroleum
100
TOR
100
Not disclosed
GTP
100
Tex Styles Ltd
16
Not disclosed
10
??
Table 9 Liquidated GoG equity investments maintained in the Public Accounts

Name
Remarks
1 Ghana Airways
Liquidated yet maintained in CAGDs records
2 Plant Pool
3 Black Star Line
4 Bank for Housing
5 Cooperative Bank
Table 10 Diversted GoG investments maintained in the Public Accounts
No
Previous status
Equity
currently
under
different
Year of divestiture
ownership
102.
Tema Steel
Kitjat Holdings Inc.
2003
Glisten (West Africa) Ltd.
Suhuma Logs and Timber Ltd.
1999
BOPP
Shares floated to the public
2004
GOPDCO
Siat Ltd
2009
Western Veneer & Lumber
ASD Lumber Ghana Ltd.
2007
Mim Timber
Ayum Forest Products
2001
Ghana Union Assurance
Current Investor
1997
Home Finance Company
Current Investor
1999
Accra Brewery Ltd.
Current Investor
1994
10
Ghana Sanyo
Current Investor
2006
11
Social Security Bank
Current Investor
1997
Furthermore, I noted that even though the receipt of returns on three GoG
equity investments namely, Abboso Goldfields, Tarkwa Goldfields and Ghana
Mangenese Company Ltd. were disclosed in the Public Accounts, these were
Page 43
omitted from the schedule of GoG equity investments resulting in the

understatement of investments.
103.
Additionally, I observed that there were no notes to the accounts of four GoG
investments namely, Bonsa Tyre Company Limited, GIHOC Glass Limited,
Ghana Consolidated Diamond and GIHOC footwear which were earmarked
during the year under review for diversiture.
104.
In my opinion, the weak collaboration between PDI of CAGD on one hand and
the sector ministries responsible for the management of the investments and
the ADMD of MoFEP on the other hand, resulted in the incompleteness of the
accounting records on GoG equity investments.
Recommendation
105.
To ensure that GoG investments are properly managed and accounted for, I
recommended that ADMD should institute effective mechanism to coordinate
and monitor all GoG equity investments at the sector level.
106.
I also recommended that CAG should ensure effective collaboration between

PDI and ADMD to up-date GoG investments in the Public Accounts.
CAGs Response
107.
CAG intimated that there was an on-going exercise to determine the status of
equity shareholding disposed off. He further stated that the necessary
updates of the records will be made on completion of the exercise.
Inconsistencies in records between ADMD and PIA

108.
The ADMD Unit of MoFEP is responsible for the maintenance of records on the
inflow and outflow of the external debt stock.

Page 44
109.
I noted that loans and grants disbursed by external creditors were paid
directly to the PIA. It was therefore expected that records maintained by
ADMD would agree with those maintained by PIA.
110.
On the contrary, I noted several instances of inconsistencies when I

compared ADMD records with that of PIA. Table 11 provides the detils of
some of the inconsistencies noted.
Table 11: Inconsistencies in records between ADMD and PIA

2010 receipts as
2010 receipts
Project Tittle
recorded by
as recorded by
ADMD
PIA
Ministry of Agric
Cashew Development Prj.Main
Differences in the
records
(1,172,871)
780,806.46
1,953,677.41
3,901,479.46
8,177,841.62
781,628.94
1,241,776.00
1,534,496.50
2,423,200.73
2,856,584.08
307,093,366.29
986,973.05
1,304,879.60
4,728,440.98
4,834,924.85
98,507,730.00
2,010,000.00
14,607,723.63
29,662,947.00
1,150,078.39
3,070,037.75
5,595,833.84
5,500,000.00
2,034,890.82
4,879,250.83
529,725.95
219,083.16
7,529,690.36
7,555,306.64
8,638,401.45
10,657,942.56
7,351,800.00
8,104,775.14
Akatsi-Aflao (Akatsi Agbzume)(Tema

Aflao)
Akatsi-Aflao
7,240,000.00
1,419,674.17
7,655,394.88
2,149,518.90
(729,845)
Rehab. of Sogakope Akatsi Road Proj
1,467,781.28
1,467,781
Livestock Dev. Prj.
(4,276,362)
NERRICA Dissemination Awareness Prj
(460,147)
West Africa Agric Productivity Prj
(888,704)
Ministry of Health
Health SearviceRehab. Proj III
(304,236,782)
Health Insurance
(317,907)
Winneba District Hospital Project

2 Regional & 6 District Hospital
Projects
Rehab. Of Tamale Teach. Hospital
(106,484)
96,497,730
(15,055,223)
Min. of Road &Transport

West Africa Trasp. & Trans. Facilitation
Proj. WATTEP
Transport Secttor Proj. hig
MadinaJn - Pantang Jn (Tetteh
Quarshie Mamfe Road)
Kintampo-Techiman (Road
Programme-UEMOA)
Kintampo -Apaaso (Road ProgrammeUEMOA)
Nsawam Apedwa
(1,919,959)
95,834
(2,844,360)
310,643
(25,616)
(2,019,541)
Akatsi-Dzodze-Akanu (Noepe)
(752,975)
(415,395)

Page 45
Apedwa Bunso(Achimota Anyinam)
(913,468)
-
913,467.58
837,700.00
1,062,301.24
14,131,580.64
14,210,251.00
7,245,533.35
7,372,238.83
351,659.08
3,947,866.19
2,360,968.85
1,508,656.80
3,011,691.22
8,907,242.94
4,924,826.65
13,421,592.21
4,931,289.85
9,156.68
39,087,107.00
202,021.22
202,021.22
1,774,604.68
6,775,589.13
125,339.06
7,079,521.69
289,513.94
80,177.89
80,177.89
34,000.00
34,000.00
6,896,698.92
6,859,852.00
230,993,781.22
507,812,529.25
Anyinam Konogo (Anynam Kumasi)
(224,601)
Ministry of Loc. Government

Community Base Rural Dev.
Supplements
Urban Proverty Reduction Project
(78,670)
(126,705)
Accra Sewerage Improvement Project
(3,596,207)
Urban Envirmental San. Project
852,312
(3,011,691)
(8,907,243)
Min. Of Communication
e-Ghana Projects
4,924,827
E-Government Project
8,490,302
Ghana National Com.backbone

Infrastru.
ICT Access
0
0
Min. of Education
Dev. Of Senior Sec.Education Projects
(39,077,950)
(5,000,984)
(125,339)
Education Sector Projects
6,790,008
Basic Educ. Support in Ash.&BA
Primary Schools Project
Min.of Lands&Nat.Resources
Land Administration Project
Overall Total
36,847

(276,818,748)
Page 46
111.
These inconsistencies could result in inaccuracies in debt stock and poor debt
servicing.
Recommendation
112.
To ensure consistency of records on loans and grants, I recommended that

ADMD and PDI should regularly reconcile their records with that of PIA.
CAGs Response
113.
CAG responded that MoFEP had in collaboration with CAGD put in place a
reconciliation mechanism to track all Project loans and grants.
Failure to impose penalties on delayed Petroleum Tax payments - GH2.1

million
114.
Section 71 of the PNDC Law 330 of 1993 requires the Customs Division of
GRA to impose 15 percent penalty on delayed excise duty and also charge
interest on the amount due at the prevailing commercial bank rate.
115.
Contrary to the above, I noted during my review of petroleum tax payments

that the Customs Divison failed to impose the 15 percent penalty on delayed
payment of GH14,214,208 made by some OMCs, resulting in the loss of
GH2,132,131 revenue to the State. Table 12 provides the details:
Table 12: Failure to impose 15 percent penalty on delayed petroleum tax payment
Month
January
No of
Sample
Transactions
19
Principal
Amount
GH
832,240.14
15% Penalty
(Potential Revenue
Loss) GH
124,836.02
February
23
983,719.80
147,557.97
March
28
1,627,806.19
244,170.93
April
21
2,581,217.30
387,182.60
May
28
1,952,556.20
292,883.43
June
32
2,151,794.08
322,769.11
July
39
2,481,079.31
372,161.90
August
29
1,603,795.00
240,569.25
Total
219
14,214,208
2,132,131

Page 47
116.
The desk officer explained that the enforcement of the penalty clause was put
on hold in 2010 pending a firm decision by management. However, I did not
sight any official circular to support the assertion.
117.
The non-enforcement of the penalty clause by Customs Division of GRA, apart

from denying the State of potential revenue, has also, emboldened the OMCs
to unduly withhold and trade with State funds.
Recommendation
118.
I therefore recommended that GRA should investigate and retrieve all

outstanding Petroleum Taxes including penalties from the defaulted OMCs.
GRA should also ensure that the Customs Division of GRA enforce the penalty
clause to serve as deterrent to other OMCs.
CAGs Response
119.
CAG responded that GRA would ensure the imposition of the penalties and
will take the necessary steps to recover all outstanding balances from the
defaulting OMCs.
Avoidable Cost against the State (Judgement Debt) GH276million

120.
I noted during my review that judgement debt payments totaling

GH275,917,484.25,
representing
11
percent
of
total
Administration
Expenditure of GH2,556,618,613, was paid to some individuals and

institutions as compensation and cost against the State.
121.
I also observed that most of the judgement payments related to cases

involving wrongful demolition of private properties, wrongful dismissal of
government employees, reckless driving by public officers and molestations
by security officers. Table 13 provides the details:

Page 48
Table 13: Some selected Judgement Debts paid in the year 2010
No
Description
JUDGEMENT DEBT
COMPENSATION
JUDGEMENT DEBT
JUDGEMENT DEBT
SETTLEMENT
CLAIM
JUDGEMENT DEBT
GRATUITY
8
9
COMPENSATION
JUDGEMENT DEBT
10
JUDGEMENT DEBT
11
SEVERANCE PAY
12
JUDGEMENT DEBT
13
JUDGEMENT DEBT
14
COMPENSATION
15
JUDGEMENT DEBT
16
JUDGEMENT DEBT
17
18
JUDGEMENT DEBT
JUDGEMENT DEBT
19
JUDGEMENT DEBT
20
COMPENSATION
21
22
24
JUDGEMENT DEBT
JUDGEMENT DEBT
SETTLEMENT
CLAIM
EX EMPLOYEE
ENTMT
25
JUDGEMENT DEBT
26
COMPENSATION
23
Some selected Judgement Debts Paid in the Year 2010

Plaintiff
Date Paid
Amount
Case
AFRICAN
Payment for judgement passed on
AUTOMOBILE LTD
02/10/2010
3,379,124.71
24th Nov.2009
AHAMANDI AREA
(EASTERN)
25/02/2010
10,000,000.00
2nd Instalment payment of
C.C.W.LTD
04/08/2010
2,875,000.00
judgementd debt against A.M.A
3rd Instalment payment of
C.C.W.LTD
02/10/2010
3,250,000.00
judgementd debt against A.M.A
Settlement agreement concerning
CP CONSTN
certain road projects undertaken by
PIONEERS
31/03/2010
18,174,900.00
CP
Unlawful seizure of car, motor bike
DAWUDA ADAMS
04/12/2010
42,324.80
and cash by the police.
Payment of recalculated benefit &
E.K. QUAYNOR
04/12/2010
9,638.57
punitive cost
Compensation for motor accident by
a Ratel ICV owned and driven by an
EDWARD ACQUAH
29/01/2010
19,377.00
officer of the Ghana Armed Forces.
EDWARD BENTUM
19/03/2010
13,500.00
shooting to death by a policeman
Compensation for unlawful dismisal
in January 1991 from Ghana Rail way
EVA ASAAM
23/02/2010
2,426.72
Authority
GNTC CASUAL
Severeance pay to GNTC casual
WORKERS
14/04/2010
293,026.67
workers.
Compensation for consultancy
JOHN RICHARD
services offered by the plaintiff to
FARMER
26/02/2010
74,949.13
CAGD from 1998-2003
KPONE
TRADITIONAL
Refund of fine imposed on the Kpong
COUNCIL
02/10/2010
6,800.00
traditional area
Compensation to Kwadwo's estate for
KWADWO
his death through Police brutalaity at
AMANWATIA
26/02/2010
11,812.00
Akim Ofoase
M/S DEWEY &
LEBOEUF
03/11/2010
226,090.21
Compensation of five trademark that
M/S INT. TABACCO
was seized and sold to Meridian
GH
23/03/2010
457,361.36
Tobacco
M/S P &A CONST.&
Out of court settlement of work done
WOOD LTD
03/09/2010
526,858.74
by the plaintiff
M/S ROCKSHELL
25/03/2010
7,088,000.00
settlement agreement
M/S ROCKSHELL INT.
LTD
02/08/2010
7,139,500.00
Settlement agreement
MANKRAGO AREA
(NORTHERN
25/02/2010
10,000,000.00
Judgement in relation to the payment
MARGINS GROUP
of the production and distribution of
LTD
02/11/2010
4,009,401.62
Ghana@50 calendars
MESSRS FRANDESCO
04/09/2012
49,826.85
MR ALFRED AGBESI
settlement of claim involving
WOYOME
04/06/2010
41,811,480.59
rehabilitation of 3 stadia
MR EVANS KPORVIE
14/04/2010
15,952.79
MR. ALEX HAMMAH

MR. AYAMGA
ROBERT
03/02/2010
7,311.13
03/03/2010
1,297.00
02/01/2010
11,559,000.00
25/02/2010
10,000,000.00
25/02/2010
10,000,000.00
23/02/2010
29/01/2010
2,568.21
27
JUDGEMENT DEBT
28
COMPENSATION
29
COMPENSATION
NANA KWAKU DUAH

APPIANIN & 3
OTHERS
PAASO AREA
(EASTERN)
PAI AREA(VOLTA
REGION)
30
31
JUDGEMENT DEBT
COMPENSATION
WILLIAM DAWSON
ASAAM
EDMUND DANKWA
32
COMPENSATION
MR WILLIAM OFOSU
29/01/2010
3,500.00
33
COMPENSATION
DANIEL MENSAH
28/01/2010
35,000.00
Payment of ex employee entitlement

Refund of money confiscated to the
state
Compensation for injury at Engas Fire
Explosion at Asokwa
Compensation in respect of the
acquisition of land on which the
Ghana Army Two Brigade ciomplex in
Kumasi was built
Compensation for land acquired for

the Akosombo Dam
Compensation for unlawful dismisal
in January 1991 from Ghana Rail way
Authority
Compensation for road accident
caused by careless driving by a Staff
of Statistical Service
Beating to death by 4 Police officer at
Tutuka-Oboase

Page 49
34
COMPENSATION
35
JUDGEMENT DEBT
AKUA BOABUWAA
CLIFFORD
GERSHION FIADJOE
20/01/2010
33,381.20
20/01/2010
25,640.89
Official vehicle knocked down the

plaitiff on the Nkronza/Techiman
highway leading to the amputation of
the lower left limb.
Compensation for road accident

caused as a result of a tort of officers
of the Ghana Police Service
gudement in defaulltfor the sum of
102,336.17
36
JUDGEMENT DEBT
VICTORIA DUNUKU
20/01/2010
5,200.00
37
JUDGEMENT DEBT
20/04/2010
133,165.00
38
JUDGEMENT DEBT
LATEX FOAM
JOSEPH T. TETTEHAPIAN
20/04/2010
16,162.15
39
JUDGEMENT DEBT
MAD. ESTHER
BOADU
26/04/2010
30,000.00
40
JUDGEMENT DEBT
C.P CONSTRUCTION
02/05/2010
947,702.99
41
SETTLEMENT
AGREE.
NAT. PROCUREMENT
AGENCY
05/11/2010
2,500,000.00
42
JUDGEMENT DEBT
13/05/2010
119,167.17
43
JUDGEMENT DEBT
NOVOTEC LTD
THOMAS OHENE
KODJO
14/05/2010
57,900.37
44
JUDGEMENT DEBT
11/05/2010
2,831,800.00
45
COMPENSATION
17/05/2010
13,500,000.00
46
JUDGEMENT DEBT
14/05/2010
2,500,000.00
Judgement dept instalment payment
47
19/05/2010
2,525,600.00
48
COMPENSATION
PYT OF O/S
INTEREST
AVNASH IND LTD

NANA OWUSU AKYIA
PREMOEH II
AFRICAN
AUTOMOBILE LTD
NENE YEBE
OTUTATE
Release of withheld entitlement

General damages for negligence by
Asmkse, Korle-Bu Teaching H as well
as Mambrobi Ployclinic resulting in
the loss of the use of plaintiffs arm
CP
One-off payment as debt owed by
the GNPA to New world Investment
limited
Beign outstanding balance of costs
and interest accrued on the pricipal
debt of 573,058.53
Judgement passed in favour of the
plaintiff in July 2007
Final installment payment under the
settlement agreement following the
confisication of the company's assets
Compensation in respect of Land
acquired by the state
EX SCC WORKERS
20/05/2010
1,355,342.00
49
JUDGEMENT DEBT
CHRAJ
28/05/2010
15,000
50
JUDGEMENT DEBT
ENGELINE K.
ALAGBO
28/05/2010
10,000
51
JUDGEMENT DEBT
28/05/2010
1,418,151.76
52
JUDGEMENT DEBT
16/06/2010
49,826.85
53
JUDGEMENT DEBT
HENRY O.DANKWA
FRANDESCO WEST
AFRICAN LTD
ALEX KWAME
MENSAH
14/06/2010
1,000
54
JUDGEMENT DEBT
PHILIP KWADZO
AFARI
16/06/2010
44,759.24
55
SETTLEMENT
AGREE.
C.P CONSTRUCTION
16/06/2010
16,116,104.00
56
JUDGEMENT DEBT
C.C.W.LTD
07/08/2010
2,875,000.00
57
JUDGEMENT DEBT
ARABA SAM & 2

OTHERS
07/06/2010
145,855.44
58
COMPENSATION
SAMUEL KWAFO
13/07/2010
96,000.00
59
JUDGEMENT DEBT
M/S EP GHANA LTD
20/07/2010
177,664.09
60
61
JUDGEMENT DEBT
JUDGEMENT DEBT
16/07/2010
23/07/2010
2,500,000.00
7,140,500.00
62
COMPENSATION
AFRICAN
AUTOMOBILE LTD
M/S ROCKSHELL INT.
NENE YOBO
ASUTUARE SUGAR
FAC.
10/09/2010
2,525,600.00
63
COMPENSATION
EUNICE WUBBELING
10/11/2010
14,060.82
Outstanding interest componenet of

judgement debt to Ex-workers
Negligence on the part of 37 military
hospital resulted in the death of Miss
catherine Adu Gyamfi after a few
hours of delivery.
Official vehicle ran into the rear of
the plaintiff minibus, injuring some
passengers on board
Mainly due to the negligent manner
in which a demolition exercise was
carried out by MOT
Payment for the reconstruction of the
Ningo bridge
Cost of instituting action against the
Auditor-General in respect of CAP 30
Compensation for the compulsorily
acquisition of the family land at HO
by the Ghana Armed Forces
CP
Final installment of unpaid balance
on judgement against AMA
Compensation in respect of Land
used by the Agona Swedru School of
Business
Failure to release an impounded
vehicle by Interpol after realising that
it was not stolen
Failure to settle an oustanding debt
of 5,053 by MY&S resulting in total
payment of 177,664.09
Delay by Gov. in paying promptly for
the cost of vehivles, spare parts and
services rendered
Settlement agreement
Compensation for land acquired by
Govt. for the Asutuare sugar factory
Accident caused by a public official
resulting in the death of a person

Page 50
64
JUDGEMENT DEBT
SAMUEL ADJEI
10/11/2010
4,500.00
65
COMPENSATION
FATHER SIMON
NARH
10/11/2010
10,000.00
66
JUDGEMENT DEBT
DR. SETH TWUM
10/12/2010
39,405.57
67
COMPENSATION
SAMUEL KANKWA
30/09/2010
10,000.00
68
JUDGEMENT DEBT
10/09/2010
170,726.06
69
COMPENSATION
28/10/2010
437,580.00
70
JUDGEMENT DEBT
71
JUDGEMENT DEBT
BALKAN ENERGY LTD

OFORI & SUKA
FAMILY
SARROCH
GRANDULATI
SARROCH
GRANDULATI/GELFI
72
SETTLEMENT
AGREE.
C.P CONSTRUCTION
73
COMPENSATION
LATE STEPHEN K.
DANOMAH
74
JUDGEMENT DEBT
NOVOTEC LTD
75
COMPENSATION
76
COMPENSATION
AKATSI LAND
NANA OWUSU AKYIA
PREMPEH II
77
COMPENSATION
78
COMPENSATION
79
JUDGEMENT DEBT
80
JUDGEMENT DEBT
161,420.21
3,400,000.00
08/12/2010
18,012,982.00
42,000.00
28/07/2010
145,044.00
18/08/2010
13,500,000.00
NII OSAE FAMILY OF

OTINSHIE
19/08/2010
3,500,000.00
LANCE CORPORAL
BABA BUKARI
26/08/2010
12,000.00
25/08/2010
35,004.40
26/08/2010
29,080.69
81
JUDGEMENT DEBT
C P CONSTRUCTION
82
83
COMPENSATION
SETTLEMENT
AGREE.
PAUL OSEI,GW
9113Z,GR 929B
ALFRED AGBESI
WOYOME
84
JUDGEMENT
85
86

CP
Compensation for the loss of life of S
Danomah who was in a taxi cab
when the police negligently fired into
it.
21,876.23
28/07/2010
KOJO BOAKYE KUTIN

ABUKARI SUMANI
CONST. LTD
Judgement in default of appearance

by the Police after auctionning the
plaintiff seized car.
Shooting by the Police and Military
resulting in the death of an innocent
person.
Payment of salary arrears and
allowances as well as interest and
cost thereon
Subjecting suspects to severe
beatings with belts and wires by the
police at Gambaga Police Station
Consultancy fees in respect of
arbitration btn Balkan Energy Ltd and
the Republic of Ghana
26/08/2010
16,820,016.00
26/08/2010
399,485.86
22/09/2010
17,094,493.54
15/07/2010
966.92
JUDGEMENT
BALKAN ENERGY LTD

FRANDESCO WEST
AFRICAN LTD
16/06/2010
1,036,731.85
JUDGEMENT
KOJO HODARE-OKAE
08/03/2010
237,558.85
Compensation payment in respect of

the land acuired for Akatsi Teachers
Training college
the Govt..
the Govt.for the Accra Nungua
Otinshie site.
Payment in relation to wrongful
dismissal by the Brong Ahafo
Regional Disciplinary Police Board.
Compensation in respect of accident
caused by a reckless police driver on
the Accra Kumasi road.

CP
Compensation in respect of accident
caused by a reckless police driver on
the Nkawkaw Kumasi road.
Cost involved in the use of facilities

for settlement negotiation.
Int. and delayed payment on the
construction of Ningo bridge
Settlement of claims submitted by
the plaintiff for wrongful transfer
from GIS to GFZB
275,917,484.25
122.
In my view, these payments could have been avoided if due care was taken
by some government officials in the course of exercising their official duties.

Page 51
Recommendation
123.
To save the State from incurring such avoidable expenditure, I recommended

that any public officer, whose negligence leads to the imposition of debt on
the State, should be surcharged accordingly.
CAGs Response
124.
CAG responded that the Attorney-General Department will evaluate the

recommendation and take the necessary action.
Wrong treatment of Donor Project expenditure in the Public Accounts

125.
The Public Accounts disclosed total liabilities of GH1,652,781,518 in respect

of external loans received during the year under review for specified GoG
projects.
126.
I noted however that, though the total loans received were not fully utilised
by the PIA, the total receipt was written off as expenditure in the Public
Accounts without regard to the actual total expenditure incurred on the
projects.
Table 14 shows the actual receipts and expenditure of 22 out of
170 projects visited.

Page 52
Table 14 Receipts and expenditure of projects visited

MDAs
MRT
MOH
Donor
IDA
Transport Sector Proj.

CR4600-Gh
IDA
Euroget De
Invest
West AfricaTransp.
And Transi fac. Buipe
Tmle Rd Pj
Ghana 8No Hospital
Project
Closing
Balance
USD
5,500,000.00
961,103.00
4,540,031.00
USD
3,070,037.75
1,456,152.92
1,613,884.83
Int. 1,138
1,224,100.00
785,900.00
210,684.63
1,419,969.13
ADB
USD
2,391.40
6,775,589.13
6,638,846.75
139,133.78
IDA
Educ. Sector Prj
USD
13,088.87
11,910.10
21,012.16
3,986.81
IDA
Educ. Sector Prj
USD
567,768.70
277,603.84
705,203.85
140,168.69
IDA
EFA-FTI
USD
87,473.33
86,221.99
1,251.34
OPEC
Primary Sch. Prj

Basic Educ. Support.
Pj
USD
202.53
34,000.00
USD
59,847.97
80,177.98
128,821.96
11,203.99
USD
74,166.04
1,953,677.41
1,788,953.96
238,889.49
USD
690,301.77
8,177,841.62
8,462,850.97
406,371.01
USD
239,120.00
1,241,776.00
1,352,055.00
128,841.00
IDA
Cashew Dev. Project

Livestock
Development Prj
Nerica Dissemination
Prj
West Afirca Agric
Prod. Prog.WAAPP
USD
257,824.94
2,423,200.73
1,844,409.95
838,434.19
AFDB
Urban Poverty
Reduction Project
USD
116,940.47
7,372,238.83
5,604,618.15
1,884,561.15
IDA
Urban Environmental
San. Project
USD
214,742.21
8,907,242.94
8,792,265.40
329,719.00
NDF
Urban Environmental
San. Project
EURO
462,260.27
1,508,656.80
1,101,081.32
869,837.00
EURO
3,336,791.74
3,011,691.22
3,413,958.78
2,934,524.69
USD
638,750.00
3,204,759.00
3,123,437.00
720,580.00
Int.508.00
USD
618,910.00
38,021.00
581,895.00
Int.1006.00
EURO
101,218.30
439,591.33
315,257.00
226,290.91
Int.738.00
EURO
(15.00)
160,000.00
145,537.75
14,447.25
ADF
IDA
DFID
KFW
NDF
Urban Environmental
San. Project
Land Administration
Prj
Land Administration
Prj
Land Administration
Prj
Land Administration
Prj
USD
Remarks
1,304,879.60
AFD
127.
Expenditure
2,010,000.00
ADF
Min of
Lands
Receipts
325,774.16
ADF
MLGRD
Opening Bal
USD
Badea
MOFA
Currency
type
Health Insurance
Dev. Of Snr Sec.
Educ. Prj
IDA
MO Educ.
Project name
34,202.53
Int.1,078.5
9
Other rec.
1818.00
The write-off of project receipts as expenditure is a fundamental accounting

error, which in my view, has distorted the true state of affairs of Donor
Projects expenditure. As a result, I was unable to certify the accuracy of the
GoG project expenditure and the project cash balances as at the end of the
financial year.
Recommendation
128.
To correct this anomaly, I recommended that CAG should restate the

accounts to reflect the true position.
Page 53
129.
I also recommended that CAG should liaise with the PIA and their respective
MDAs to obtain accurate financial information for the preparation of the Public
Accounts.
CAGs Response
130.
CAG in response stated that MoFEP in collaboration with CAGD had put in
place a reconciliation mechanism to track all Project loans and grants to
obtain complete information for incorporation into the subsequent years
accounts.
Personnel Emolument released in excess to five Subvented Agencies

GH395,250
131.
I noted during my review of PE releases to Subvented Agencies that five

institutions namely; Cape Coast Polytechnic, University of Cape Coast,
Commission on Human Rights and Administrative Justice, University of Mines
Takwa and Takoradi Polytechnic applied and received subvention in excess
of GH395,250.43 of their personnel emolument requirements.
Table 15
provides the details:

Table 15: Excess PE to subvented agenceis
Name of MDA
Subvention on Personnel Emoluments

Total Releases
Actual payments
from CAGD
GH
GH
Cape Coast Polytechnic

University of Cape Coast
Commission on Human Rights
and Administrative Justice
University of Mines
Takoradi Polytechnic
Total excess funds
released for Personnel
Emolument
132.
Excess
Releases
GH
3,956,775.24
35,028,995.29
4,813,014.70
3,687,319.38
35,008,508.59
4,723,462.91
269,455.86
20,486.86
89,551.79
4,257,898.81
7,950,639.74
56,007,323.78
4,253,006.38
7,939,776.09
55,612,073.35
4,892.43
10,863.65
395,250.43
I also noted that most of the tertiary institutions paid allowances such as fuel,
night, travelling and transport from their Item 1 subventions contrary to
MoFEP policy on Personnel Emolument Related Allowances, referenced MoFEP
circular No. B383/10/CC/MAY/01 dated 28th May, 2010.
Page 54
133.
As a result of the excess releases to the five subvented agencies, the

Personnel Emoluments figure disclosed in the Public Accounts was overstated
by GH395,250.43.
Recommendation
134.
To minimise the risk of excess releases of funds, I recommended that CAG

should ensure that returns on personnel emoluments are thoroughly
reviewed, prior to subsequent releases.
135.
also
recommended
that
CAG
should
recover
the
excess
PE
of
GH395,250.43 from the above named institutions and pay same into the CF.
CAGs Response
136.
CAG in response stated that letters had been written to the agencies involved
directing them to refund the excess monies to Government Chest. CAGD will
in addition institute a monitoring mechanism to identify any discrepancies
between funds released and actual payments and impose sanctions as
required by law.
GoG loan to Ghana International Airline (GIAL) treated as expenditureGH3.6 million

137.
My examination of payments made from the Non-Road Arrears account

revealed that MoFEP authorised CAGD to grant GIAL, a company in which
GoG holds 70 percent equity shares, a total loan of US$2,500,000 the
equivalent of GH3,598,900.
138.
Table 16 provides the details:
Table 16 GoG Loans to GIAL

Release Letter from MoFEP
Date
Reference No.
10/09
12/09
BTA from CAGD
Amount $
Date
Reference No.
435/MoA/GIA/3/2009/11
$500,000
11/09
OPU/BTA/NRA/11/09
435/MoA/GIA/3/2009/11
$2,000,000
12/09
CC2/BTA/SA/09/52014
Total Loans
$2,500,000
Amount paid
$500,000
Equivalent in
Ghana cedis
734,100
GH2,864,800
2,864,800
3,598,900
Page 55
139.
I could however not obtain the underlying records on the transactions to

enable me ascertain the total loans granted. I was therefore unable to
confirm that the amount paid was the total loan granted to GIAL.
140.
I also observed that, though CAGD effected the transfer of US$2,500,000 to

GIAL, it was erroneously treated as expenditure instead of a loan to GIAL. In
effect, the total assets disclosed in the Public Accounts was understated and
total GoG expenditure overstated by the GH3,598,900.
Recommendation
141.
To enable me confirm the actual loan balance, I recommended that, MoFEP

should provide my office with the underlying records on the loans granted to
GIAL.
142.
I also recommended that CAG should strengthen his internal control system
to ensure that the accounts of loan beneficiaries are up-dated promptly.
CAGs Response
143.
CAG explained that the amount that had been expensed is re-classified as a
loan in the accounts.
Audit Position
144.
Though the re-classification was effected based on my recommendation, the

terms of the agreement was not made available to me.
Non-disclosure of three GoG On-lent (NPT) Loans

145.
My review disclosed that GoG received three Non-Project Grants (namely;

NPT 9, NPT 10 and NPT 11) totalling GH23,047,635.92 from the Government
of Japan between 2005 and 2010.

Page 56
146.
I noted that the grants were disbursed to 113 Small and Medium Scale
Enterprises (SMEs) as On-lent loans to enable them import Japanese goods.
However these transactions were not disclosed in the Public Accounts.
147.
Total recovery of GH13,341,290.35 was noted to have been made from the
SMEs and lodged into the CF, leaving an outstanding balance of
GH9,706,345.57 as at 31st December 2010. Table 17 provides the details:
Table 17 Non disclosure of on-lent-loans to SMEs

Type of
Grant
Account No.
Amount
Disbursed
Recovery
by BoG
Balance
Due GoG
47
12,107,344.56
3,721,854.99
8,385,489.57
NPT 11
1018632047266
NPT 10
1018631512607
48
7,123,383.60
6,072,963.38
1,050,420.22
NPT 9
1018631512418
18
3,816,907.76
3,546,471.98
270,435.78
113
23,047,635.92
13,341,290.35
9,706,345.57
Total
148.
No of
Importers
The non disclosure of these transactions in the Public Accounts resulted in the
understatement of GoG assets in the balance sheet.
149.
Ineffective collaboration between MoFEP and CAGD resulted in the nondisclosure.

Recommendation
150.
I recommended that CAG should liaise with MoFEP to ensure that all
outstanding balances on GoG assets are disclosed in the Public Accounts.
CAGs Response
151.
CAG accepted my observation and stated that MoFEP in collaboration with

CAGD and BoG has put in place a reconciliation mechanism to track all On Lent Non Project Grants to obtain complete information for incorporation into
the subsequent years accounts.

Page 57
Unconfirmed Sub-Consolidated Fund Accounts cash balances

152.
My review disclosed that most of the MDAs and MMDAs visited did not
maintain cash books, as primary source from which effective bank
reconciliation can be performed, for their Sub-consolidated Fund accounts.
153.
I noted that, only 5 out of 42 institutions visited maintained Cash Books. The
rest used only Cash Transcripts as substitutes for Cash Books. Table 18 and
Table 19 provide the details:
Table 18 Cash books status of MDAs visited

Name of Sub CF Account
Cash
Book
Cash Balance per

Public accounts
GH
Balance
Confirmed
from Cash
Book
Min. of Trade
Yes
89,283.50
Yes
Min. of Transport
Yes
2,958,940.76
Yes
Min. of Local Govt.
Yes
42,827.33
Yes
Ministry of Tourism
No
121,129.55
No
Min. of Justice
No
624,368.73
No
Min. of Women
No
42,887.72
No
Min. of Housing
No
4,509,925
No
Min. of Youth &Sports
No
5,824,817.27
No
Min. of Environment
No
1,406,798.43
No
10
Min. of Education
No
339,799.08
No
11
Min. of Health
No
895,584.77
No
12
Office of Govt Machinery
No
7,246,289.01
No
13
Min. of Foreign Affairs
No
1,192,483.15
No
14
Min. of Finance
No
8,561,813.53
No
15
Min. of Lands
No
37,414.58
No
16
Min. of Agric
No
414,012.53
No
Table 19 Cash books status of MMDAs visited
Name of Sub CF Account
Cash
Book
Cash Balance
per Public
accounts
GH
Balance
Confirmed
from Cash
Book
Dangbe East (Ada)
Yes
511,523.73
Yes
Ga East
No
623,750.27
No
LEKMA
No
1,364,734.14
No
Adenta
Yes
604,358
No
Tema
Yes
413,259.12
No

Page 58
154.
Ashiaman
No
4,628.28
No
Dangbe West (Do'wa)
No
2,358.58
No
Atwima Nwabiagya Sub CF
No
402,389.82
No
Ahafo Ano South Sub CF
No
388,909.59
No
10
Atwima Mponua Nyinahin Sub
No
421,751.64
No
11
Adansi North- Fomena Sub
No
3,977.05
No
12
Amansie Central- Jacobu Sub CF
Yes
82,580.00
Yes
13
Obuasi Municipal-Adansi West
No
631,154.43
No
14
Amansie East Dist Bekwai
No
439,184.25
No
15
Offinso North District Assembly
No
527,855.36
No
16
Offinso Municipal Assembly
No
1,236.64
No
17
Amasie West Municipal Assembly
No
475,771.15
No
18
Seskyere South (Afigya)
No
154,566.61
No
19
Ejisu/Juaben Municipal
No
4,970.85
No
20
Bosomtwe District Assembly
No
416,296.04
No
21
Ahafo Ano North
No
488,687.99
No
22
Adansi South, New Edubiase
No
468,428.65
No
23
Efutu Municipal Assembly
No
18,779.69
No
24
Gomoa West District Assembly
No
562,910.58
No
25
Cape Coast Metro
No
488,752.89
No
26
Central RCC
No
122,252.43
No
The failure of the MDAs and MMDAs to maintain Cash Books made it difficult
for me to ascertain the accuracy of the cash balances declared by the MDAs
and MMDAs.
155.
As a result, I was unable to confirm the Sub-CF balances of GH75,254,910

and GH79,695,880 for the Regional/District and the MDAs respectively
disclosed in the Public Accounts.
Recommendation
156.
I recommended that Heads of MMDAs/MDAs and CAG should strengthen their

supervisory and monitoring role to ensure that Cash Books are maintained
and reconciled promptly.

Page 59
CAGs Response
157.
CAG responded that his office had instructed all MDAs and MMDAs concerned
to ensure that they maintain up to date Cash books. Meanwhile some of the
listed institutions had confirmed they maintained cash book and were
available for verification.
Poor management of GoG Loans

158.
My review of the loan schedules disclosed poor management of GoG Loans. I

noted that CAGD recovered only GH1,655,015 from three companies
representing 0.001% of the total debt of GH1,499,251,015 owed GoG by
both public and private institutions during the year under review.
159.
Despite my previous recommendation, GoG continued to grant additional

loans of GH672,776,355.28 to 17 public and private companies between
2006 and 2010.
160.
My analysis of the four years Loan Schedules (2006 to 2010) revealed no

movement in most of the reported balances. Table 20 below provides the
details:
Table 20: Outstanding GoG loans with public and private companies
Public/Private
Companies
Tema Shipyard and
Drydock
corporation
State Farms
Corporation
New Times
Corporation
Agricultural
Development Bank
State Transport
Corporation
National Investment
Bank
State Gold Mining
Corporation
Post and
Telecommunication
(Ghana Telecom)
Architectural Eng.
Services Corp.
Ghanaian Industrial
Development Corp.
Balance as
31/12/06
Recoveries
Payments
Balance as 31/12/10
28,915.42
28,915.42
32,886.05
32,886.05
74,352.15
74,352.15
10,433,536.73
26,293,377.00
36,726,913.73
6,724,392.52
6,724,392.52
5,066.60
5,066.60
140,430.24
140,430.24
5,108,186.65
5,108,186.65
89,663.34
10,557.34
1,745.98
79,106.00
1,745.98
Page 60
State Hotels
Corporation
State Construction
Corporation
State Housing
Corporation
Ghana Supply
Commission
Omnibus Services
Authority
Ghana Water and
Sewerage
Corporation (GWCL)
Food Production
Corporation
Aluminium
Industries
Commission
Ghana Airways
Corporation
Ghana National
Manganese
Corporation
State Fishing
Corporation
Western Regional
Development
Corporation
Brong Ahafo
Regional
Development
Corporation
Ghana Railways
Corporation
Upper East
Development
Corporation
State Oil Palm
Plantation
Corporation
Electricity
Corporation of
Ghana
GIHOC
Footwear
GIHOC Vegetable Oil Mills
GIHOC - Fibre
Bag
GIHOC - Fibre
Products
GIHOC Manufacturing Co.
GIHOC Mosquito Coil
GIHOC - Marbles
GIHOC - Meat
(Tema & Bolga)
GIHOC Boatyards
(Mumford)
GIHOC Boatyards (Tema)
GIHOC - Cannery
(Pawalugu)
GIHOC Refrigeration &
Household Prod.
46,001.54
46,001.54
275,643.97
275,643.97
254,746.49
254,746.49
3,282.16
3,282.16
20,509,150.87
20,509,150.87
18,994,781.48
90,972,857.00
109,967,638.48
112,388.23
112,388.23
1,018.31
1,018.31
23,553,437.06
23,553,437.06
378,948.96
378,948.96
14,253.23
14,253.23
117.45
117.45
3,865.92
3,865.92
484,552.18
484,552.18
2,010.53
2,010.53
2,500.00
2,500.00
59,786,864.82
120,812,135.00
180,598,999.82
29,227.55
29,227.55
9,636.86
9,636.86
243.09
243.09
106,417.96
106,417.96
6,187.52
6,187.52
3,531.22
8,924.94
3,531.22
8,924.94
22,127.77
22,127.77
1,884.95
1,884.95
24,637.07
24,637.07
4,089.63
4,089.63
5,504.60
5,504.60

Page 61
GIHOC - Cannery
(Wenchi)
GIHOC - Cannery
(Nsawam)
GIHOC - Printing
& Paper Prod.
GIHOC - Nzema
Oil Mills
GIHOC - Central
Advertising Co.
GIHOC - Aboso
Glass Factory
GIHOC
Cannery
GIHOC
Phamaceutical
GIHOC
Distilleries
GIHOC Bottling
Central Regional
Development
Corporation
Twifo Oil Palm
Plantation Ltd
Ghana Publishing
Corporation
Volta River
Authority
Ghana Civil
Aviation Authority
City Express
Services
Meat Marketing
Board
Graphic
Corporation
Ghana National
Petroleum Corp.
(G.N.P.C.)
COMPANIES
Ghana Sugar Estate
Ltd
Ghana Sugar Estate
Ltd (Asutsuare)
Ghana Sugar
Estates (Komenda)
African Timber &
Plywood
Willowbrook
Prefab Concrete
Products
Mankoadze fisheries
Ghana Consolidated
Diamond Ltd
Glisksten West
Africa Ltd
Volta Lake
Transport Company
Ghana Rubber
Estate Ltd
Seraphim Surgicals
Nat. Industrial Co.
Kul Industrial
Alcohols Ltd.
Prestea Goldfields
Co.
3,638.51
3,638.51
18,301.03
18,301.03
2,474.07
2,474.07
10,203.28
10,203.28
1,780.05
1,780.05
126,590.56
126,590.56
22,624.97
22,624.97
101,598.81
101,598.81
14,482.98
8,635.50
93,886.00
108,368.98
8,635.50
125,046.28
125,046.28
33,767.52
33,767.52
811,675.17
811,675.17
165,499,362.88
52,970,637.00
218,469,999.88
535,321.63
535,321.63
1,213,717.71
1,213,717.71
24,551.39
24,551.39
1,141.59
1,141.59
10,870,959.05
10,870,959.05
0.00
0.00
1,396,624.26
1,396,624.26
44,496.85
44,496.85
26,634.17
26,634.17
52,461.25
999.17
52,461.25
999.17
6,068.31
4,576,581.14
180,395,601.00
6,068.31
184,972,182.14
409,693.70
409,693.70
67,232.89
67,232.89
41,006.65
41,006.65
3,282,030.11
102,391.86
2,500.00
9,695,546.00
12,977,576.11
102,391.86
2,500.00
23,000.00
23,000.00
149,068.72
149,068.72

Page 62
Kumasi Furniture
& Joinery Co. Ltd
Loyalty Industries
Ltd
State Oil Palm
Plantation
Western Veneer &
Lumber Co. Ltd
Bonsa Tyre Co. Ltd
Pomadze Poultry
Enterprise
Ghana Bottling Co.
(Pepsi Cola)
EHWIA Wood
Products
Ghana Sanyo Co.
PW & Ghanem
Ghana Oil Company
Ltd
Tema Oil Refinery
Ltd
Home Finance
Company
Panafest Secretariat
Ghana Broadcasting
Corporation
Ghana Agro-Food
Company
Quality Grain Co.
Ltd.
La Palm & Coco
Palm
Cummins Power
Generation Ltd.
Aggreko UK Ltd.
Novotel
MISCELLANEOUS
INSTITUTIONS
Public Servants'
Housing Loan
Scheme
Ghana National Fire
Service
Suppliers Credit
Accra Metropolitan
Assembly
Tamale Muincipal
Assembly/GFA
Cape Coast
Municipal
Assembley/GFA
G. P. R. T. U.
A Kennin
Construction Ltd
A B Management
Agency
Academy Press
ADAP Company Ltd
Afariwaa Farms and
Livestock
Akosombo Textiles
Alfralex Company
Ltd
Alhaji Abu Bala and
Sons
4,728.59
4,728.59
18,327.19
18,327.19
87,558.28
87,558.28
51,111.48
37,354.56
51,111.48
37,354.56
9,962.16
9,962.16
16,108.98
19,295.02
35,404.00
10,741.45
214,730.62
1,078,239.26
189,301.62
10,741.45
25,429.00
1,078,239.26
10,758,039.31
6,477,533.31
4,280,506.00
70,704,015.98
9,346,317.37
30,000.00
70,704,015.98
8,934,559.37
2,178,905.87
411,758.00
30,000.00
68,934,627.13
71,113,533.00
1,094,602.28
1,094,602.28
7,213,223.21
7,213,223.21
23,161,600.00
23,161,600.00
2,182,556.70
478,107.67
360,313.70
1,822,243.00
478,107.67
10,121,686.81
72,921.81
10,048,765.00
1,386,360.00
2,941,630.00
4,327,990.00
922,175.47
4,109.69
922,175.47
4,109.69
6,488.50
6,488.50
10,000.00
10,000.00
25,000.00
25,000.00
919,511.77
919,511.77
2,527.43
2,527.43
5,511.63
228,150.20
15,579.50
5,511.63
228,150.20
15,579.50
12,929.11
18,462.47
7,029.89
161,970.45
27,660.80
19,959.00
18,462.47
161,970.45
13,038.44

14,622.36
Page 63
Alhaji Sulemana
Ind
All Gate Co
All Good Electricals
Alluvial Recovery
System
Alumdor Ent Ltd
Amani Cold Store
Ltd
AP Systems (GH)
Ltd
Asamoah Raffan
Works
Asante Yamoah
Ashanti Foam
Factory
Asihene Brothers
B Appah Electricals
Barnartme
Enterprise
Banbert Dev Co
Ltd
Bartholomew Ltd
Bend -Koy- Ltd
Big Youth
Big Aidoo
Biwuus Const Co
Blowuplast Ind Ltd
Bonte Gold Mines
Bosomtwi Motors
Brensuo Co Ltd
Buck Press Ltd
Capital Merchant
and Ind Ltd
Carreg
Cartbrandys
Enterprise
Cashew and
Spices Prod Ltd
CEGO Associates
Ltd
Charlieviv Co Ltd
Chasas Enterprise
Chiraa Forest Mills
Christian Services
Farm Ltd
Cindrilla Shopping
Centre
CKA Industries Ltd
Cofie Zane
Jewellery Ltd
Coppon Wood
Processing
Dadwene Cold Store
Deluxe
Management
Services
Dickie Ltd
Direct Arts
Industries Ltd
Dorothy Azu T/A
H/Accessories
Duraplast Ltd
Ebonabe
Construction Ltd
Electronic Works
Emmasca Ent. Ltd
83,445.44
34,813.00
3,461.08
83,445.44
34,813.00
3,461.08
21,798.97
2,273.89
21,798.97
2,273.89
4,924.86
4,924.86
28,249.06
212,458.49
9,059.54
5,274.06
22,975.00
1,180.46
212,458.49
10,240.00
141,882.61
394,481.62
22,124.27
141,882.61
394,481.62
22,124.27
1,749.96
1,749.96
403,046.73
13,707.65
10,932.41
3,822.39
20,491.27
194,972.05
84,697.22
5,925.06
8,427.52
111,673.96
403,046.73
13,707.65
10,932.41
3,822.39
0.00
20,491.27
194,972.05
84,697.22
5,925.06
8,427.52
111,673.96
29,796.67
31,220.65
29,796.67
31,220.65
26,967.51
26,967.51
7,057.40
7,057.40
13,260.00
14,181.64
1,247.39
64,396.21
13,260.00
14,181.64
1,247.39
64,396.21
46,015.53
46,015.53
129,810.73
27,044.14
129,810.73
27,044.14
23,651.60
23,651.60
48,024.06
18,127.97
48,024.06
18,127.97
5,127.37
25,557.05
5,127.37
25,557.05
147,625.80
147,625.80
26,856.76
142,774.32
26,856.76
142,774.32
2,056.53
29,807.32
2,319.47
2,056.53
29,807.32
2,319.47

Page 64
Envionnneeds Ltd
Enyidado Industries
Ltd
Epicentre Ltd
Ernest Chemist Ltd
Esterimo Packaging
Ltd
Eyo Trading Ent.
Farmers Services
Co Ltd
Ferro Fabric Ltd
Fetteh Slate Co Ltd
Fine Print Ltd
Finewood Trading
Co
FOS Company Ltd
Fotoklinic
Fox Trading Ltd
Frank Walter Const
Ltd
Franffield Holdings
Fribex Enterprise
Ltd
Fruitpack Ind Ltd
Gellina Packaging
Co Ltd
General Leasing
and Finance Co
Ghana Cocoa
Marketing Board
Ghana Concrete
Engineering Ltd
Ghana Frequency
Reg/Control
Ghana Highway
Authority
Ghana Household
Utilities
Ghana Oil Palm
Devt Corp
Ghana Primewood
Ghana Publishing
Corporation
Ghana Sacks Ltd
Gidama Wood
Processing
Ghocar Industries
GNPC
Gold Coast Motors
Havilin
Hicent Enterprise
Hildad Company Ltd
Hospitality
Associate
HWA Sung Co Ltd
Ibnat Garment Ind
Interante Ltd
Ire Akare Cement
Mill
Jek Moses Co Ltd
J K Enterprise
Jagmas
Japan Motor Trading
Co.
Jasmedi Group
Limited
3,243.28
3,243.28
73,911.48
1,778.74
217,785.50
73,911.48
1,778.74
217,785.50
128,019.82
3,376.72
128,019.82
3,376.72
36,630.33
17,122.15
64,873.56
23,985.23
36,630.33
17,122.15
64,873.56
23,985.23
12,278.00
251,627.28
10,677.41
36.01
12,278.00
251,627.28
10,677.41
36.01
13,314.24
11,479.18
2,999.82
116.95
13,332.70
13,314.24
14,479.00
116.95
13,332.70
84,078.48
54,730.48
29,348.00
6,973.18
6,508.18
465.00
3,548,506.76
12,893.24
3,561,400.00
2,325.94
2,325.94
3,690,987.30
3,690,987.30
715,116.70
715,116.70
0.00
22,708,353.50
95,888.65
22,708,353.50
95,888.65
629,547.40
71,173.96
629,547.40
71,173.96
404,529.49
4,066.99
14,978,700.00
50,845.91
11,361.87
45,019.90
28,302.03
404,529.49
4,066.99
14,978,700.00
50,845.91
11,361.87
45,019.90
28,302.03
1,929.99
124,837.09
26,865.83
3,260.35
1,929.99
124,837.09
26,865.83
3,260.35
189,459.04
6,445.48
26,759.93
11,982.40
189,459.04
6,445.48
26,759.93
11,982.40
122,312.58
122,312.58
5,600.00
5,600.00

Page 65
Jay W. Limited
Joe Mara
Jokumaks Limited
Josco Trading &
Construction Works
Jowak Ent. Limited
Jupiter Services
K.A. Anno Wng Co.
Limited
KGM Industries Ltd.
Katson Limited
Kaysens Limited
Kensitah Contract
Works
Ken Sworth Mining
& Cont. Limited
Kuffour Medical
Laboratory
Laboratory
Diagnostic Limited
Lamim Co. Limited
Letap
Pharmaceuticals
Limited
Life Construction
Limited
Listar Medical
Service
Lorando Mining Co.
Limited
Losodi Agency
Louis Jewellery
Factory Limited
Magna Limited
Manill Limited
Mark Cofie
Engineering Co.
Marpie Enterprise
Limited
Mattham (Gh)
Limited
Media Majique &
Research System
Michael Smith
Midjinmata
Construction
Modern Petroleum
Products
Mother & Daughter
Enterprise
Motifs Limited
Nana Afriyie Farms
Limited
National Inventives
Nana Boakye
Austrian Casting
Limited
Northing Industries
Limited
O & A Limited
Obboye Estates
Limited
Obimpeh
Contractors
Ocablock
Oman Forfor
Trading Co. Limited
25,883.49
8,656.88
28,042.89
25,883.49
8,656.88
28,042.89
10,000.00
4,661.66
46,742.07
10,000.00
4,661.66
46,742.07
17,376.09
325,848.94
21,890.06
13,347.17
17,376.09
325,848.94
21,890.06
13,347.17
12,859.86
12,859.86
4,888.50
4,888.50
3,444.56
3,444.56
8,005.76
16,910.15
8,005.76
16,910.15
291,996.66
291,996.66
13,516.60
13,516.60
163,893.35
163,893.35
389,330.11
14,364.07
389,330.11
14,364.07
6,495.68
14,167.81
8,135.34
6,495.68
14,167.81
8,135.34
839.21
839.21
983.58
983.58
13,153.47
13,153.47
11,255.31
1,472.94
11,255.31
1,472.94
17,889.77
17,889.77
28,538.40
28,538.40
1,151.08
1,981.54
1,151.08
1,981.54
3,846.81
3,846.81
0.00
374,134.42
374,134.42
98,574.21
21,926.53
98,574.21
21,926.53
19,588.28
19,588.28
5,733.14
18,563.91
5,733.14
18,563.91
717,033.78
717,033.78

Page 66
Oman Forfor
Trading Co. Limited
Osbon Limited
Osei Research
Centre
Osumanu Salt
Industry Limited
Oti Yeboah Complex
Limited
Oxy Air Limited
P & A Construction
& Wood Ind.
Pemasu Trading &
Ind.
Pharmadex Limited
PHC Motors Limited
Planstic Packaging
Products Limited
Polar Power Limited
Poly Product
Limited
Poly Tank (Gh)
Limited
Prebuo Limited
Precise Co. Limited
Pulp Products
Limited
Qualiplast Limited
Qualiplast Limited
Rasasi Company
Limited
Regimanual Gray
Limited
Regimanual Gray
Limited
Rereoy Enterprise
Limited
Ridge Timbers
Rightr Links Limited
Rokasa Guest
House Limited
Rio Grande
Industries
Saltpond Oil Mills
Saltreff
Smatex Timber &
Plywood Limited
Sapos Comm.
Services
Sarpest Stores
Limited
Scopus Trading
Limited
Seel (Gh) Limited
Seiwaa Daban
Shante Suppliers
Sidalco Limited
Silver Caleb
Products
Silver Star Auto Ltd.
Simplicity Building
Works
Sodas Co. Limited
Solid Development
Limited
Somuah Dapaah
Construction
74,811.15
16,674.65
74,811.15
16,674.65
445,680.61
445,680.61
117,800.08
117,800.08
13,340.11
3,567.49
13,340.11
3,567.49
30,031.93
30,031.93
50,845.43
999.95
119,562.35
50,845.43
999.95
119,562.35
47,851.90
241,906.24
47,851.90
241,906.24
217,122.74
217,122.74
411,504.16
5,867.63
15,349.65
411,504.16
5,867.63
15,349.65
68,018.83
4,000.48
54,710.36
68,018.83
4,000.48
54,710.36
3,062.64
3,062.64
2,872.52
2,872.52
1,677.59
1,677.59
17,286.88
5,114.36
297,302.90
17,286.88
5,114.36
297,302.90
32,596.42
32,596.42
11,802.05
4,479.00
10,506.41
11,802.05
4,479.00
10,506.41
35,500.05
35,500.05
3,307.18
3,307.18
18,400.00
18,400.00
17,026.30
3,502.16
6,233.66
14,422.70
8,368.92
17,026.30
3,502.16
6,233.66
14,422.70
8,368.92
67,795.84
194,283.81
67,795.84
194,283.81
13,711.87
19,078.14
13,711.87
19,078.14
13,000.00
3,592.00
2,000.00
16,592.00
2,000.00
Page 67
Sonnex Packaging &

Plastic Ind.
Star Oil Co. Limited
State Gold Mining
Corporation
Strong Plastic
Limited
Subri Industrial
Plantation Co. Ltd.
Sunyani Medical
Laboratory
Sydals Limited
Tericom Ghana
Limited
Thorpe Road
Limited
Trans Allied Co. Ltd.
Tropical Vision
Storm Limited
Tropical Crop Export
Limited
Tropical Golden
Fruits Limited
Twifo Oil Palm
Plantation Limited
Two Worlds Mfg.
Co. Limited
University of Ghana
Vickata
Construction Ltd.
Volta Allied Quarries
Limited
Volta Reg. Devt.
Corporation
Volta River Estates
Wassa Menerals
West Africa Salt
Limited
Westar Mining
Western Link
Constr. Limited
Western Ventures
Wilhem Jay Limited
Wood Merchant &
Trading Co.
Woodstock Limited
Worldcool Limited
Worweco Enterprise
Yadco (Gh) Limited
Yellow Cab Ghana
Limited
Council for
Indigenous Business
Association (CIBA)
147,421.39
36,214.48
147,421.39
36,214.48
28,249,702.28
115,999,699.72
184,972.20
184,972.20
14,510,000.00
3,619,369.00
Grand Total
18,129,369.00
5,601.79
18,745.79
5,601.79
18,745.79
5,856.54
5,856.54
23,074.14
59,443.96
23,074.14
59,443.96
20,362.34
20,362.34
15,862.99
15,862.99
373,571.02
373,571.02
93,100.00
93,100.00
192,393.50
210,169.95
192,393.50
210,169.95
3,830.61
3,830.61
4,814.58
4,814.58
19,989,705.80
148,821.72
16,195.48
19,989,705.80
148,821.72
16,195.48
8,772.92
34,058.09
8,772.92
34,058.09
1,036.67
205,999.20
10,285.31
1,036.67
205,999.20
10,285.31
124,115.89
17,799.68
17,177.31
12,654.62
266,778.77
33,625.89
90,490.00
17,799.68
17,177.31
12,654.62
266,778.77
1,000.03
1,000.03
4,395,340.74
4,395,340.74
7,703,500.00
0.00
7,703,500.00
OTHER
GOVERNMENTS
Republic of Guinea
Republic of Upper
Volta (BurkinaFaso)
144,249,402.00
779,055.48
614,013,869.88
779,055.48
16,158,364.20
672,776,355.28

1,270,631,860.96
Page 68
161.
Despite the challenges that MoFEP and CAGD face in the recovery of the
loans, I did not sight any evidence of circularisation to the debtors demanding
settlement of the overdue loans.
Recommendation
162.
I reiterated my earlier recommendation that GoG should reconsider its policy

on the granting of loans to companies, statutory boards and corporations until
systems for managing such loans are improved.
163.
I also recommended that CAG should charge penalties and interest at the
prevailing rates on all outstanding loan balances.
CAGs Response
164.
The CAG responded that CAGD in collaboration with MoFEP and BoG had put
in place a reconciliation mechanism to track all GoG investment in loans to
enable them obtain comprehensive information which will facilitate the
recovery of overdue loans.
Inconsistencies between MDAs Expenditure Statements and the schedule

disclosed in the Public Accounts
165.
My review of the expenditure statements of 13 sampled MDAs revealed

differences between their figures and that disclosed in the Public Accounts.
Table 21 shows details:

Page 69
Table 21 Inconsistencies between expenditure figures disclosed in the Public Accounts and the
MDAs
MDA
District Assembles
Comm.Fund
Public Accounts
MDA Records
Difference
38,868.73
(38,868.73)
Item 2
34,165.92
(34,165.92)
Item 3
4,702.81
(4,702.81)
128,641.58
2,380,029.52
(2,251,387.94)
Item 2
100,256.58
926,417.46
(826,160.88)
Item 3
28,385.00
1,392,192.92
(1,363,807.92)
Item 4
61,419.14
(61,419.14)
26,710,964.58
13,527,565.59
13,183,398.99
Item 2
1,915,806.58
957,903.29
957,903.29
Item 3
1,203,994.00
601,737.43
602,256.57
23,591,164.00
11,967,924.87
11,623,239.13
27,745,275.80
35,650,500.23
(7,905,224.43)
Item 2
12,414,059.80
16,380,795.37
(3,966,735.57)
Item 3
8,182,421.00
10,851,393.40
(2,668,972.40)
7,148,795.00
8,418,311.46
(1,269,516.46)
20,585,594.55
52,028,379.42
(31,442,784.87)
Item 2
1,865,512.55
32,609,966.97
(30,744,454.42)
Item 3
1,257,234.00
1,957,365.54
(700,131.54)
Item 4
17,462,848.00
17,461,046.91
1,801.09
281,266,288.59
156,344,677.93
124,921,610.66
Item 2
235,995,265.59
121,448,795.65
114,546,469.94
Item 3
26,328,195.00
26,924,353.59
(596,158.59)
18,942,828.00
7,971,528.69
10,971,299.31
60,896,794.96
39,494,098.23
21,402,696.73
Item 2
9,291,595.96
4,507,295.93
4,784,300.03
Item 3
49,635,822.00
24,599,402.61
25,036,419.39
Item 4
1,969,377.00
10,387,399.69
(8,418,022.69)
Item 4
Min. of Employment & Social
Welfare
Min. of Energy
Item 4
Min. of Finance & Economic
Planning
Item 4
Min. of Foreign Affairs &
Reg.Integration
Min. of Interior
Item 4
Min. of Lands & Natural
Resources

Page 70
Min. of Trade
5,098,836.91
4,711,193.56
387,643.35
Item 2
2,896,005.91
1,139,103.18
1,756,902.73
Item 3
1,142,365.00
1,554,444.66
(412,079.66)
Item 4
1,060,466.00
2,017,645.72
(957,179.72)
11,311,204.55
13,562,723.03
(2,251,518.48)
Item 2
609,947.55
1,122,310.36
(512,362.81)
Item 3
636,129.00
1,935,529.19
(1,299,400.19)
Item 4
10,065,128.00
10,504,883.48
(439,755.48)
33,810,473.83
28,969,273.24
4,841,200.59
Item 2
213,639.83
1,070,856.92
(857,217.09)
Item 3
35,819.00
164,988.03
(129,169.03)
33,561,015.00
27,733,428.29
5,827,586.71
7,639,885.13
5,121,422.53
2,518,462.60
Item 2
6,780,641.13
4,366,012.97
2,414,628.16
Item 3
859,244.00
680,594.06
178,649.94
Item 4
74,815.50
(74,815.50)
31,275,065.30
10,846,146.12
20,428,919.18
Item 2
3,468,880.30
1,834,387.17
1,634,493.13
Item 3
20,394,411.00
1,911,064.21
18,483,346.79
Item 4
7,411,774.00
7,100,694.74
311,079.26
38,057,539.07
62,096,677.24
(24,039,138.17)
Item 2
2,879,534.07
2,463,089.18
416,444.89
Item 3
32,926,783.00
57,236,438.04
(24,309,655.04)
Item 4
2,251,222.00
2,397,150.02
(145,928.02)
544,526,564.85
424,771,555.37
119,755,009.48
Min. of Transport
Min. Of Water Resources
Item 4
Min.of Environment,Science
And Technology
Min.of Food & Agriculture
Min.of Youth & Sports
Grand Total
166.
In view of the inaccuracies noted, I could not ascertain the completeness of

the total GoG expenditure of GH10,511,241,053 reported in the Public
Accounts.

Page 71
167.
Based on my assessment, I concluded that poor collaboration between CAGD

and the MDAs accounted for the inconsistencies.
Recommendation
168.
I recommended that CAG should effectively collaborate with the MDAs to

ensure consistency and accuracy of accounting information.
CAGs Response
169.
CAG accepted my observation and stated that financial Statements of MDAs

have been reconciled with the Public Accounts. CAGD has also put in place
the following mechanism:
a) Electronic data capturing template has been developed and deployed to all
MDAs.
b) Monthly reconciliation between the Public Accounts and MDAs has been
instituted to ensure that MDAs accounts reconcile with Public Accounts.
c) The deployment of the GIFMIS General Ledger will facilitate the collation
of data for the preparation of the Public Accounts
Audit Position
170.
Notwithstanding the adjustments made, instances of inconsistencies were still

noted.
171.
I therefore urge CAG to implement the mechanisms stated above to address

the anomalies.
Late transfer of revenue by GCB and Ecobank into the CF

172.
As was previously reported, lodgements of indirect taxes into the CF by the

Ghana Commercial Bank and the Ecobank were still delayed contrary to
Article 3.1.3 of the agreement signed on 6th November 2002 between the two
commercial Banks on one hand and GRA on the other.

Page 72
173.
I noted that the transfers into the CF were delayed for periods ranging
between 6 and 50 days. I also observed that GCB and Ecobank did not pay
interest of GH462,032.30 and GH170,622.36 respectively on the amounts
withheld beyond the stipulated period during the year under review.
174.
According to the agreement, revenues collected on behalf of the Customs

Division of GRA must be transferred to the designated GoG Account at Bank
of Ghana latest by 9 am of the third business day after collection.
The
agreement further states that all late transfers shall bear interest at the
prevailing Bank of Ghana prime rate.
175.
Table 22 below provides the summary and Appendix A and B attached

Table 22: Summary of interest accrued on delayed lodgements
Recipient
Bank
Import Duty
and VAT GH
GCB
ECOBANK
Total
Interest
176.
Petroleum
Levy GH
Total GH
360,522.91
101,509.39
462,032.30
75,306.86
95,315.50
170,622.36
435,829.77
196,824.89
632,654.66
Lack of effective monitoring and the non-enforcement of the interest clause

by the Customs Division of GRA accounted for this state of affairs.
177.
The delay in the transfer of funds denied the State the timely access to funds
for its programmes.
Recommendation
178.
I recommended that the Customs Division of the GRA should strengthen its
monitoring roles over the two commercial banks.
179.
I also recommended that GRA should ensure that the two commercial banks
pay their respective interest accrued into the CF.

Page 73
180.
Furthermore, I recommended that GRA should enforce the interest clause in

the agreement.
CAGs Response
181.
CAG in response explained that Ghana Revenue Authority (GRA) received a

petition from the Association of Oil Marketing Companies (AOMC) in response
to demands by Customs for the payment of penalties/interest which was
referred to a sub-committee. Due to changes in the top hierarchy of the
Revenue Agencies Governing Board (RAGB), there was a delay in the
implementation of the recommendation of the Legal department of GRA. The
Sub-Committee
on
Petroleum
had
been
reconstituted
and
the
recommendation was currently pending before it.
Non Payment of Divestiture Proceeds of GH4.3 million into the CF

182.
Regulation 10 of the FAR 2004 provides that the sale of Government Equity
Investments and other Government assets shall be received into the CF.
However, my examination revealed that the Divestiture Implementation
183.
Committee (DIC) failed to transfer into the CF, divestiture receipts of

GH4,277,554.50 but rather retained it in its Operations Account. Table 23
Table 23: Receipts from divested GoG assets not paid into CF
Company
1
Investor
Tema Shipyard and

Drydock
PCS Tema Shipyard
Atlantic Hotel Takoradi
Westline Hotel
GHOC Pharmaceuticals
Phyto-Riker
GFDCProperty Sunyani
Mandela Restaurant
GNTC bungalow No.

30 S/E in Accra
Office of Parliament
GPC Printing Press in

Takoradi
Public
Services Ltd
GH
USD
Rate
Equivalent in
GH
2,257,438.00
1.50
3,386,157.00
421,205.00
1.50
631,807.50
14,300.00
14,300.00
1,600.00
1,600.00
150,000.00
150,000.00
93,690.00
93,690.00
Hygiene
Total
4,277,554.50

Page 74
184.
The non-payment of the divestiture proceeds into the CF by DIC is a violation

of Regulation 10 of the FAR.
Recommendation
185.
To achieve the purpose for which State assets are divested, I recommended
strict adherence to the Financial Administration Regulation by DIC.
186.
Furthermore, I recommended that MOFEP and CAG should monitor the

operations of DIC to ensure that all divestiture receipts are promptly paid in
gross into the CF.
CAGs Response
187.
CAG stated that he has been informed by DIC that proceeds from divested
companies are held until all obligations are paid off and the net transferred
into the CF.
Audit Position
188.
I recommend that DIC should pay the outstanding divestiture receipt of

GH4,277,554.50 in full into the CF as stipulated by Regulation 22 of the FAR
2004, which states that all public moneys collected shall be paid in gross into
the Public Funds Accounts and no disbursement shall be made from the
moneys collected except as provided by an enactment.

Page 75
STATUS OF 2009 AUDIT FINDINGS /RECOMMENDATIONS

Inadequate Record Keeping of GoG Equity Investments (paragraph 60-68)
189.
Despite CAGDs efforts to update GoG investment records, I noted that the
deficiencies still persist as indicated in paragraphs 158-163 of this report.
190.
I urge CAG to implement my recommendation
Non Payment of GoG Guarantee Loans - GH176.3 Million (paragraph 169177)

191.
Notwithstanding my earlier recommendation, no action has been taken by

MoFEP to recover the loans.
192.
Delays in the Transfer of NTR into the CF (paragraph 74-84)

193.
Our current review indicates that the delays still persist despite the effort
made by CAGD and the NTR Unit of MoFEP to ensure prompt transfers by the
MDAs.
194.
Delays in the Transfer of Indirect Tax into the CF (paragraph 85-91)

195.
Our current review indicates that the delays still persist despite the effort
made by CAGD and the GRA to ensure prompt transfers by the commercial
banks.
196.

Page 76
Inconsistencies in the underlying Expenditure Records of MDAs when

compared with the Schedules Disclosed in the Public Accounts (paragraph
136-141)
197.
Inconsistencies between MDAs expenditure records and the Public Accounts

still persist as indicated in paragraphs 165-171 of this report.
198.
GENERAL COMMENTS
199.
As reported in 2009, the management of GoG cash flow for the year under
review was found to be inadequate. The failure of commercial banks engaged
to receive and transfer monies received promptly into CF bank accounts at
BoG on behalf of GoG, the failure of rural banks to transfer unclaimed salaries
into the CF as well as the failure of MDAs to pay NTRs collected into the CF
denied GoG the much needed funds to finance its operations.
200.
Furthermore, poor recoveries of GoG guaranteed loans, payment of avoidable

compensations and court fines and inefficient monitoring of GoG investments
adversely affected the flow of funds thereby compelling GoG to borrow at a
cost on the domestic market and also rely on foreign donors to finance its
budget.
201.
Significant control weakness within the IPPD system, also, resulted in the
failure of the payroll system to detect and disallow payment of salaries to
employees who were above the retirement age of 60 or below the minimum
employment age of 16 years.
202.
To improve on cash mobilisation, safeguard GoG investments, control cash

outflow, I recommend effective monitoring of and supervision of MDAs by
CAG as well as MoFEP.

Page 77
203.
By implementing my recommendations as contained in this report, I am of the

opinion that the Public Financial Management System would improve
significantly.
FINANCIAL ISSUES
Budget Out-turns
Table 24: Revenue versus Expenditure
Item
Budget
Revenue
Actual
2010
2010
GHM
GHM
Variance
Actual 2009
GHM
GHM
6,931.34
6,676.00
(255.33)
5,491.57
Direct Taxes
2,235.39
2,381.84
146.45
1,790.27
Indirect Taxes
3,041.69
2,322.97
(718.71)
1,787.23
Non Tax Revenue
289.75
524.25
234.50
472.06
1,364.51
1,446.94
82.43
1,442.00
9,280.72
10,563.82
(1,283.09)
8,081.42
Personnel Emoluments
3,704.25
4,023.75
(319.50)
2,922.77
Administration
2,348.77
2,556.62
(207.85)
1,827.04
268.36
347.11
(78.75)
253.52
2,959.35
3,636.34
(676.99)
3,078.09
Grants
Expenditure
Service
Investment
Revenue
204.
Total Revenue of GH6,676 million generated respresented 96% of the

budgeted revenue of GH6,931million. Significant among the revenue items
was the Direct and Indirect which totalled GH4,705.
Expenditure
205.
Total Expenditure of GH10,564 million exceeded the budgeted figure by

GH1,283 million representing excess expenditure of 14 percent. Excesses
were noted in all the expenditure items.

Page 78
OPINION OF THE AUDITOR-GENERAL

206.
I have audited the Statement of the Financial Assets and Liabilities of the CF
as at 31 December 2010 and the Summary Statement of the receipts into and
payments from the CF, Statement of Revenue and Expenditure and Cash flow
Statement for the year then ended shown on pages 1-100 of the financial
statements of the Public Accounts.
207.
These statements have been prepared under the historical cost convention on
the basis of the accounting policies set out on page 27 of the financial
statements of the Public Accounts.
Responsibility of the Controller and Accountant-General

208.
Section 41 of the FAA requires the CAG to draw up and sign the annual
statements on the public accounts and lay such statements, together with his
annual report on the public accounts, before Parliament.
Responsibility of the Auditor-General

209.
Article 187 (2) of the 1992 Constitution, Section 44(1) of FAA and Section 11
of the Audit Service Act 2000, (Act 584) require the Auditor-General to audit
and report on the public accounts of Ghana. It is, therefore, the responsibility
of the Auditor-General to express an independent opinion on the financial
statements of the public accounts of Ghana.
210.
I give my opinion as to whether proper books of account have been

maintained by the CAG and whether the financial statements are in
agreement therewith and comply with the requirements of the FAA and
present fairly, the financial position of the Government of Ghana as at 31
December 2010 and whether the results of its operations, cash flow and
financial requirements for the year then ended are in accordance with the
stated accounting policies of the Government of Ghana and comply with the
relevant legislation.

Page 79
211.
I also report whether in all material respects the income and expenditure
have been applied for the purposes intended by Parliament and whether the
financial transactions conform to the authorities, which govern them.
Additionally, I also report if the CAG has not maintained proper accounting
records or if I have not received all the information and explanations I require
for the audit.
Basis of opinion
212.
I conducted the audit in accordance with generally accepted auditing

standards and the auditing standards of the International Organisation of
Supreme Audit Institutions (INTOSAI). An audit includes examination, on a
test basis, of evidence relevant to the amounts, disclosures and regularity of
financial transactions included in the financial statements.
213.
It also includes an assessment of the significant estimates and judgements

made by the CAG in the preparation of the financial statements, and of
whether the accounting policies are disclosed.
214.
I planned and performed my audit so as to obtain all the information and

explanations which I considered necessary to provide me with sufficient
evidence to give reasonable assurance that the financial statements are free
from material misstatements, whether caused by error, fraud or any other
irregularity and that, in all material respect, the expenditure and income have
been applied to the purposes intended by Parliament, and the financial
transactions conform to the authorities which govern them.
215.
In forming my opinion, I also evaluated the overall adequacy of the

presentation of information in the financial statements.
I believe that my
audit provides a reasonable basis for the audit opinion.

Page 80
Opinion
216.
Basis of my qualification:
a. Unconfirmed Sub-Consolidated Fund Accounts cash balances
b. Inconsistencies in the expenditure statements of MDAs when compared
with the schedule disclosed in the Public Accounts
c. Wrong treatment of Donor Project expenditure in the Public Accounts
d. Inconsistencies of records between ADMD and Project Implementation
Agencies
e. Poor record keeping on GoG Equity Investment
217.
In my opinion, except for the above reservations, the accounts present fairly,
in all material respects, the financial position of GoG as at 31 December 2010;
and that the results of its operations for the year then ended were in
accordance with the stated accounting policies of GoG.
ACKNOWLEDGEMENT
218.
I acknowledge the cooperation and assistance provided to the Audit Service

by MoFEP, CAG and Heads of MDAs during the audit. I also acknowledge the
efforts and commitment of my staff in conducting the audit and reporting
before the constitutional deadline.
30 June 2011
AUDITOR-GENERAL

Page 81
Basis of Audit Opinion

Opinion
Findings Supporting Opinion
Unconfirmed Sub-CF cash

balances
Inconsistencies in the
expenditure statements of MDAs
when compared with the
schedule disclosed in the Public
Accounts
Inconsistencies of records
between ADMD and Project
Implementation Agencies
Wrong treatment of Donor
Project expenditure in the Public
Accounts
Poor record keeping on GoG
Equity Investment
failure of the MDAs and MMDAs to

maintain Cash Books made it difficult
for me to ascertain the accuracy of
the cash balances
differences between the MDA
expenditure statements and the
figures disclosed in the Public
Accounts
Inconsistencies in the records of PDI
when compared with PIA
Though Project Loans received from
Donors were not fully utilised, the
total receipt was written off as
expenditure in the Public Accounts.
Accounting records on government
investments maintained by CGAD
not complete

Report Paragraph
152-157
165-171
108-113
125-130
99-107
Page 82
Appendix
Appendix A: Delayed transfer of Petroleum Levy by Ecobank and GCB
Name of
OMC
POL
Receipt No
GCNET
PIS Date
Amount
GH
Expected
Date
Transf
er to
BoG
Date
No of
Days
Delayed
Prime
Rate
Interest
Charge
CAPSTONE OIL
16-31 Aug
2010334816
20-Sep
38,709.90
22-Sep
23-Sep
0.135
14.32
CAPSTONE OIL
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
ENGEN GHANA
LTD
16-31 Aug
2010339134
23-Sep
13,603.53
27-Sep
5-Oct
0.135
40.25
2010317901
7-Sep
48,770.42
9-Sep
30-Sep
21
0.135
378.81
1-15 Aug
2010317962
7-Sep
38,594.50
9-Sep
30-Sep
21
0.135
299.77
1-15 Aug
2010317968
7-Sep
5,792.55
9-Sep
30-Sep
21
0.135
44.99
1-15 Aug
2010317973
7-Sep
60,100.00
9-Sep
30-Sep
21
0.135
466.80
1-15 Aug
2010317981
7-Sep
58,863.91
9-Sep
30-Sep
21
0.135
457.20
16-31 Aug
2010337011
22-Sep
28,662.74
24-Sep
30-Sep
0.135
63.61
16-31 Aug
2010337025
22-Sep
80,501.38
24-Sep
30-Sep
0.135
178.65
16-31 Aug
2010337031
22-Sep
80,525.84
24-Sep
30-Sep
0.135
178.70
16-31 Aug
2010337037
22-Sep
53,367.70
24-Sep
30-Sep
0.135
118.43
16-31 Aug
2010337046
22-Sep
27,240.30
24-Sep
30-Sep
0.135
60.45
1-15 Sept
2010355633
6-Oct
30,107.70
8-Oct
1-Nov
24
0.135
267.26
1-15 Sept
2010355644
6-Oct
36,443.95
8-Oct
1-Nov
24
0.135
323.50
1-15 Sept
2010355658
6-Oct
82,635.36
8-Oct
1-Nov
24
0.135
733.53
1-15 Sept
2010355668
6-Oct
35,166.89
8-Oct
1-Nov
24
0.135
312.17
16-30 Sept
2010376205
21-Oct
46,092.58
25-Oct
1-Nov
0.135
119.34
GALAXY OIL
1-15 Sept
2010353873
5-Oct
59,984.60
7-Oct
8-Oct
0.135
22.19
NASONA
16-31 Mar
2010162717
13-May
39,706.04
17-May
19-May
0.15
32.64
1-15 Jun
2010249833
21-Jul
137,994.47
23-Jul
26-Jul
0.135
153.12
2010321557
9-Sep
4,185.70
13-Sep
14-Sep
0.135
1.55
1-15 Aug
2010321564
9-Sep
19,278.02
13-Sep
14-Sep
0.135
7.13
16-31 Aug
2010339444
23-Sep
7,324.98
27-Sep
5-Oct
0.135
21.67
16-31 Aug
2010339907
24-Sep
24,548.61
28-Sep
5-Oct
0.135
63.56
16-31 May
2010143937
28-Apr
28,888.18
30-Apr
4-May
0.15
47.49
NASONA
OBIBA J.
LTD
OBIBA J.
LTD
OBIBA J.
LTD
OBIBA J.
LTD
OBIBA J.
LTD
OBIBA J.
LTD
K.CO
K.CO
K.CO
K.CO
K.CO
K.CO
1-15 Jul
2010272115
6-Aug
15,636.07
10-Aug
19-Aug
0.135
52.05
1-15 Jan
20101004673
8-Feb
39,061.32
10-Feb
24-Feb
14
0.16
239.72
PETRO AFRIQUE
16-31Jan
2010066277
24-Feb
34,062.61
26-Feb
3-Mar
0.16
74.66
PETRO AFRIQUE
16-28May
2010101634
24-Mar
3,139.28
26-Mar
29-Mar
0.16
4.13
PETRO AFRIQUE
16-28 May
2010101644
24-Mar
49,462.65
26-Mar
29-Mar
0.16
65.05
PETRO AFRIQUE
16-31May
2010171184
20-May
4,301.10
24-May
26-May
0.15
3.54
PETRO AFRIQUE
16-31 May
2010171193
20-May
1,046.43
24-May
26-May
0.15
0.86
PETRO AFRIQUE
16-31May
2010175147
24-May
4,301.10
26-May
28-May
0.15
3.54
PETRO AFRIQUE
16-31 May
2010175152
24-May
2,092.85
26-May
28-May
0.15
1.72
PETRO AFRIQUE
1-15 Jul
2010239866
14-Jul
2,092.85
16-Jul
20-Jul
0.135
3.10
PETRO AFRIQUE
16-15 Jul
2010241052
14-Jul
4,243.40
16-Jul
20-Jul
0.135
6.28
PETRO AFRIQUE
16-31 Jul
2010244406
16-Jul
3,196.98
20-Jul
30-Jul
10
0.135
11.82
PETRO AFRIQUE
16-31 Jul
2010256219
26-Jul
4,301.10
28-Jul
2-Aug
0.135
7.95
PETRO AFRIQUE
16-31 Jul
2010256211
26-Jul
2,092.85
28-Jul
2-Aug
0.135
3.87
PETRO AFRIQUE

Page 83
PETRO AFRIQUE
1-15 Sept
2010319595
8-Sep
6,393.95
10-Sep
13-Sep
0.135
7.09
PETRO AFRIQUE
2010337200
22-Sep
1,046.43
24-Sep
30-Sep
0.135
2.32
2010081432
10-Mar
28,772.78
12-Mar
16-Mar
0.16
50.45
2010098502
22-Mar
2,092.85
24-Mar
26-Mar
0.16
1.83
2010098510
22-Mar
18,193.13
24-Mar
26-Mar
0.16
15.95
2010135211
21-Apr
6,336.25
23-Apr
26-Apr
0.15
7.81
2010135202
21-Apr
12,903.30
23-Apr
26-Apr
0.15
15.91
2010229436
6-Jul
3,139.28
8-Jul
12-Jul
0.135
4.64
2010229430
6-Jul
10,752.75
8-Jul
12-Jul
0.135
15.91
2010269080
4-Aug
10,752.75
6-Aug
9-Aug
0.135
11.93
RURAL ENERGY
16-31 Sept
115/02/10
1628/02/10
1628/02/10
1631/03/10
1631/03/10
115/06/10
115/06/10
115/07/10
115/07/10
2010269083
4-Aug
12,672.50
6-Aug
9-Aug
0.135
14.06
RURAL ENERGY
16-31 Aug
2010320156
8-Sep
16,432.76
10-Sep
13-Sep
0.135
18.23
RURAL ENERGY
16-31 Aug
2010320176
8-Sep
1,046.43
10-Sep
13-Sep
0.135
1.16
RURAL ENERGY
16-31 Aug
2010320186
8-Sep
3,139.28
10-Sep
13-Sep
0.135
3.48
RURAL ENERGY
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
16-31 Aug
2010337159
22-Sep
12,903.30
24-Sep
30-Sep
0.135
28.63
16-31 Dec
2010029150
25-Jan
1,592,946.10
27-Jan
29-Jan
0.16
1,396.56
16-31 Dec
2010029141
25-Jan
581,948.17
27-Jan
29-Jan
0.16
510.20
16-31 Dec
2010029109
25-Jan
108,130.44
27-Jan
29-Jan
0.16
94.80
16-31 Jan
2010066967
24-Feb
13,821.12
26-Feb
3-Mar
0.16
30.29
16-31 Jan
2010066964
24-Feb
982,920.75
26-Feb
3-Mar
0.16
2,154.35
16-31 Jan
2010066971
24-Feb
920,612.14
26-Feb
3-Mar
0.16
2,017.78
1-15 Feb
2010080954
10-Mar
1,105,083.85
12-Mar
15-Mar
0.16
1,453.26
1-15 Feb
201008969
10-Mar
406,629.48
12-Mar
15-Mar
0.16
534.75
16-30 Apr
2010175984
24-May
1,078,432.32
26-May
28-May
0.15
886.38
16-30 Apr
2010176012
24-May
397,480.22
26-May
28-May
0.15
326.70
16-30 Apr
2010175998
24-May
57,358.85
26-May
28-May
0.15
47.14
1-15 Jun
20102390786
7-Jul
631,054.45
9-Jul
12-Jul
0.135
700.21
1-15 Jun
2010230757
7-Jul
909,217.62
9-Jul
12-Jul
0.135
1,008.86
1-15 Jun
2010230765
7-Jul
88,541.64
9-Jul
12-Jul
0.135
98.24
1-15 Jul
2010271930
6-Aug
104,321.39
10-Aug
12-Aug
0.135
77.17
1-15 Jul
2010271921
6-Aug
2,951.48
10-Aug
12-Aug
0.135
2.18
1-15 Jul
2010271942
6-Aug
492,149.74
10-Aug
12-Aug
0.135
364.06
1-15 Jul
2010271935
6-Aug
752,355.48
10-Aug
12-Aug
0.135
556.54
1-15 Aug
2010317639
7-Sep
417,255.09
9-Sep
30-Sep
21
0.135
3,240.87
2010317649
7-Sep
74,395.45
9-Sep
30-Sep
21
0.135
577.84
1-15 Aug
2010317652
7-Sep
831,245.94
9-Sep
30-Sep
21
0.135
6,456.39
1-15 Aug
2010317661
7-Sep
71,811.11
9-Sep
30-Sep
21
0.135
557.77
16-31 Aug
2010336651
22-Sep
483,844.81
24-Sep
30-Sep
0.135
1,073.74
16-31 Aug
2010336661
22-Sep
85,347.19
24-Sep
30-Sep
0.135
189.40
16-31 Aug
2010336669
22-Sep
88,802.40
24-Sep
30-Sep
0.135
197.07
16-30 Sept
2010375293
21-Oct
232,407.85
25-Oct
1-Nov
0.135
601.71
RURAL ENERGY
RURAL ENERGY
RURAL ENERGY
RURAL ENERGY
RURAL ENERGY
RURAL ENERGY
RURAL ENERGY
RURAL ENERGY

Page 84
SHELL GHANA
LTD
SHELL GHANA
LTD
SHELL GHANA
LTD
16-30 Sept
2010375304
21-Oct
69,649.31
25-Oct
1-Nov
0.135
180.32
16-30 Sept
2010375317
21-Oct
329,487.65
25-Oct
1-Nov
0.135
853.06
16-30 Sept
2010375322
21-Oct
162,606.01
25-Oct
1-Nov
0.135
420.99
SO ENERGY
1-15 Dec
201008058
8-Jan
61,940.21
11-Jan
12-Jan
0.16
27.15
SO ENERGY
1-15 Dec
2010008050
8-Jan
86,587.76
11-Jan
12-Jan
0.16
37.96
SO ENERGY
1-15 Feb
2010081538
10-Mar
85,527.84
12-Mar
16-Mar
0.16
149.97
SO ENERGY
1-15 Feb
2010081346
10-Mar
106,093.80
12-Mar
16-Mar
0.16
186.03
SO ENERGY
16-28 Feb
2010100125
23-Mar
53,968.99
25-Mar
6-Apr
12
0.16
283.89
SO ENERGY
16-28 Feb
2010100167
23-Mar
117,563.40
25-Mar
6-Apr
12
0.16
618.42
SO ENERGY
16-30 Apr
2010176523
24-May
117,662.85
26-May
28-May
0.15
96.71
SO ENERGY
16-30 Apr
2010176533
24-May
58,685.82
26-May
28-May
0.15
48.23
SO ENERGY
1-15 Jul
2010266465
3-Aug
24,007.47
5-Aug
9-Aug
0.135
35.52
SO ENERGY
1-15 Jul
2010266468
3-Aug
21,623.51
5-Aug
9-Aug
0.135
31.99
SO ENERGY
1-15 Jul
2010266460
3-Aug
104,398.28
5-Aug
9-Aug
0.135
154.45
SO ENERGY
1-15 Oct
2010351761
4-Oct
3,680.42
6-Oct
3-Nov
28
0.135
38.12
SONNIDOM LTD
1-15 Dec
2010007961
8-Jan
40,610.42
12-Jan
14-Jan
0.16
35.60
SONNIDOM LTD
16-31 Dec
201002669
22-Jan
44,748.05
26-Jan
29-Jan
0.16
58.85
SONNIDOM LTD
16-31 Mar
2010134622
21-Apr
62,107.62
23-Apr
26-Apr
0.15
76.57
SONNIDOM LTD
16-30 Apr
2010175707
24-May
32,056.31
26-May
28-May
0.15
26.35
SONNIDOM LTD
16-30 Apr
2010175717
24-May
2,092.85
26-May
28-May
0.15
1.72
SONNIDOM LTD
1-15 Aug
2010321648
9-Sep
6,093.23
13-Sep
30-Sep
17
0.135
38.31
SONNIDOM LTD
1-15 Aug
2010321654
9-Sep
38,750.98
13-Sep
30-Sep
17
0.135
243.65
SONNIDOM LTD
16-31 Aug
2010337186
22-Sep
10,752.75
24-Sep
30-Sep
0.135
23.86
SONNIDOM LTD
16-31 Aug
2010337193
22-Sep
28,113.63
24-Sep
30-Sep
0.135
62.39
SONNIDOM LTD
16-31 Aug
2010337201
22-Sep
737.87
24-Sep
30-Sep
0.135
1.64
SONNIDOM LTD
16-31 Aug
2010337208
22-Sep
1,744.04
24-Sep
30-Sep
0.135
3.87
TOP OIL
16-28 Feb
2010104039
26-Mar
31,526.99
30-Mar
6-Apr
0.15
90.69
TOP OIL
16-28 Feb
2010104030
26-Mar
49,462.65
30-Mar
6-Apr
0.15
142.29
TOP OIL
1-15 Mar
2010123454
12-Apr
69,674.31
14-Apr
15-Apr
0.15
28.63
TOP OIL
1-15 Mar
2010123466
12-Apr
25,167.92
14-Apr
15-Apr
0.15
10.34
TOP OIL
16-31 Mar
2010142144
27-Apr
72,868.67
29-Apr
30-Apr
0.15
29.95
TOP OIL
16-31 Mar
2010142153
27-Apr
27,062.26
29-Apr
30-Apr
0.15
11.12
TOP OIL
16-30 Apr
2010179533
27-May
10,477.71
31-May
2-Jun
0.15
8.61
TOP OIL
16-30 Apr
2010179547
27-May
129,524.28
31-May
2-Jun
0.15
106.46
TOP OIL
1-15 Jul
2010271187
5-Aug
100,637.67
9-Aug
11-Aug
0.135
74.44
TOP OIL
1-15 Jul
2010271213
5-Aug
27,224.61
9-Aug
11-Aug
0.135
20.14
TOP OIL
16-31 Aug
2010337472
22-Sep
109,065.21
24-Sep
27-Sep
0.135
121.02
TOP OIL
16-31 Aug
2010337481
22-Sep
64,938.11
24-Sep
27-Sep
0.135
72.05
16-30 oct
2010385770
28-Oct
11,510.68
1-Nov
4-Nov
0.135
12.77
1-15 Dec
201002388
5-Jan
1,156,133.20
7-Jan
11-Jan
0.16
2,027.19
1-15 Dec
201002486
5-Jan
62,671.23
7-Jan
11-Jan
0.16
109.89
1-15 Dec
201002393
5-Jan
1,562,510.18
7-Jan
11-Jan
0.16
2,739.74
16-31 Dec
2010023610
22-Jan
1,944,531.96
26-Jan
29-Jan
0.16
2,557.19
16-31 Dec
2010025602
22-Jan
395,334.47
26-Jan
29-Jan
0.16
519.89
16-31 Dec
2010025612
22-Jan
74,188.67
26-Jan
29-Jan
0.16
97.56
1-15 Jan
2010043581
5-Feb
233,770.70
9-Feb
24-Feb
15
0.16
1,537.12
1-15 Jan
2010043618
5-Feb
2,057,855.09
9-Feb
24-Feb
15
0.16
13,531.10
1-15 Jan
2010043576
5-Feb
60,901.70
9-Feb
24-Feb
15
0.16
400.45
TOP OIL
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM

Page 85
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
TOTAL
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
16-31 Jan
2010065079
23-Feb
5,081.71
25-Feb
3-Mar
0.16
13.37
16-31 Jan
2010065082
23-Feb
776.03
25-Feb
3-Mar
0.16
2.04
16-31 Jan
2010065086
23-Feb
879,347.47
25-Feb
3-Mar
0.16
2,312.80
16-31 Jan
2010065083
23-Feb
11,690.00
25-Feb
3-Mar
0.16
30.75
16-31 Jan
2010065091
23-Feb
1,771,064.26
25-Feb
3-Mar
0.16
4,658.14
16-28 Feb
2010100716
24-Mar
1,459,385.26
26-Mar
29-Mar
0.16
1,919.19
16-28 Feb
2010100733
24-Mar
600,758.20
26-Mar
29-Mar
0.16
790.04
16-28 Feb
2010100725
24-Mar
34,842.01
26-Mar
29-Mar
0.16
45.82
16-28 Feb
2010100705
24-Mar
777.38
26-Mar
29-Mar
0.16
1.02
16-31 Mar
2010134980
21-Apr
1,682,779.51
23-Apr
26-Apr
0.15
2,074.66
16-31 Mar
2010134984
21-Apr
92,356.99
23-Apr
26-Apr
0.15
113.86
16-31 Mar
2010134974
21-Apr
1,099,649.40
23-Apr
26-Apr
0.15
1,355.73
1-15 Apr
2010150518
5-May
69,286.01
7-May
11-May
0.15
113.89
1-15 Apr
2010150520
5-May
965,918.76
7-May
11-May
0.15
1,587.81
1-15 Apr
200150530
5-May
880,132.34
7-May
11-May
0.15
1,446.79
16-30 Apr
2010173562
21-May
1,018,695.36
25-May
26-May
0.15
418.64
16-30 Apr
2010173556
21-May
81,536.75
25-May
26-May
0.15
33.51
1-15 Jun
2010227647
5-Jul
80,080.56
7-Jul
8-Jul
0.135
29.62
1-15 Jun
2010227662
5-Jul
754,601.66
7-Jul
8-Jul
0.135
279.10
1-15 Jun
2010227670
5-Jul
1,073,968.55
7-Jul
8-Jul
0.135
397.22
16-30 Jun
2010250882
22-Jul
618,892.59
26-Jul
27-Jul
0.135
228.91
16-30 Jun
2010250873
22-Jul
101,158.04
26-Jul
27-Jul
0.135
37.41
16-30 Jun
2010250866
22-Jul
1,061,231.36
26-Jul
27-Jul
0.135
392.51
1-15 Jul
2010270468
5-Aug
923,144.83
9-Aug
11-Aug
0.135
682.87
1-15 Jul
2010270474
5-Aug
218,773.32
9-Aug
11-Aug
0.135
161.83
1-15 Jul
2010270462
5-Aug
470,986.20
9-Aug
11-Aug
0.135
348.40
1-15 Jul
2010270471
5-Aug
95,240.28
9-Aug
11-Aug
0.135
70.45
16-31 Aug
2010335565
20-Sep
580,132.12
22-Sep
30-Sep
0.135
1,716.56
16-31 Aug
2010335570
20-Sep
890,017.71
22-Sep
30-Sep
0.135
2,633.48
16-31 Aug
2010335574
20-Sep
756,182.84
22-Sep
30-Sep
0.135
2,237.47
16-31 Aug
2010335575
20-Sep
187,779.53
22-Sep
30-Sep
0.135
555.62
16-31 Aug
2010336424
22-Sep
63,943.02
24-Sep
30-Sep
0.135
141.90
16-30 Sept
2010376005
21-Oct
383,080.11
25-Oct
1-Nov
0.135
991.81
16-30 Sept
2010376087
21-Oct
257,990.38
25-Oct
1-Nov
0.135
667.95
16-30 Sept
2010376100
21-Oct
976,111.46
25-Oct
1-Nov
0.135
2,527.19
16-30 Sept
2010376106
21-Oct
222,830.62
25-Oct
1-Nov
0.135
576.92
1-15 Dec
2010002509
6-Jan
59,409.07
8-Jan
11-Jan
0.16
78.13
16-31 Dec
2010029075
25-Jan
18,638.10
27-Jan
29-Jan
0.16
16.34
16-31 Dec
2010029081
25-Jan
56,506.98
27-Jan
29-Jan
0.16
49.54
16-31 Jan
2010065767
23-Feb
40,033.43
25-Feb
3-Mar
0.16
105.29

Page 86
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
UBI
PETROLEUM
16-28 Feb
2010101105
24-Mar
8,602.20
26-Mar
29-Mar
0.16
11.31
16-28 Feb
2010101109
24-Mar
26,160.64
26-Mar
29-Mar
0.16
34.40
1-16 Jan
2010065769
23-Apr
6,451.65
25-Feb
3-Mar
0.15
15.91
16-31 May
2010220078
28-Jun
66,073.44
30-Jun
2-Jul
0.135
48.88
16-30 Jun
2010258943
28-Jul
1,046.43
30-Jul
3-Aug
0.135
1.55
16-30 Jun
2010258933
28-Jul
16,372.15
30-Jul
3-Aug
0.135
24.22
16-30 Jun
2010258936
28-Jul
38,717.74
30-Jul
3-Aug
0.135
57.28
16-30 Jun
2010258924
28-Jul
12,071.05
30-Jul
3-Aug
0.135
17.86
1-15 Jul
2010268718
4-Aug
2,150.55
6-Aug
9-Aug
0.135
2.39
1-15 Jul
2010268708
4-Aug
20,928.51
6-Aug
9-Aug
0.135
23.22
1-15 Jul
2010268704
4-Aug
33,518.85
6-Aug
9-Aug
0.135
37.19
1-15 Aug
2010309337
1-Sep
12,903.30
3-Sep
30-Sep
27
0.135
128.86
1-15 Aug
2010309343
1-Sep
18,138.04
3-Sep
30-Sep
27
0.135
181.13
1-15 Aug
2010309354
1-Sep
18,138.04
3-Sep
30-Sep
27
0.135
181.13
1-15 Aug
2010309361
1-Sep
24,839.72
3-Sep
30-Sep
27
0.135
248.06
16-31 Aug
2010321493
9-Sep
29,626.87
13-Sep
30-Sep
17
0.135
186.28
2010321501
9-Sep
38,368.93
13-Sep
30-Sep
17
0.135
241.25
16-31 Aug
2010321518
9-Sep
38,020.13
13-Sep
30-Sep
17
0.135
239.06
16-31 Aug
2010335157
20-Sep
983.82
22-Sep
30-Sep
0.135
2.91
16-31 Aug
2010335164
20-Sep
15,053.85
22-Sep
30-Sep
0.135
44.54
16-31 Aug
2010335176
20-Sep
32,859.70
22-Sep
30-Sep
0.135
97.23
16-31 Aug
2010335186
20-Sep
8,602.20
22-Sep
30-Sep
0.135
25.45
1-15 Oct
2010352028
4-Oct
10,726.35
6-Oct
14-Oct
0.135
31.74
16-30 Sept
2010376153
21-Oct
606,452.05
25-Oct
1-Nov
0.135
1,570.13
16-30 Sept
2010375676
21-Oct
2,092.85
25-Oct
1-Nov
0.135
5.42
16-30 Sept
2010375687
21-Oct
6,451.65
25-Oct
1-Nov
0.135
16.70
16-30 Sept
2010375692
21-Oct
27,396.78
25-Oct
1-Nov
0.135
70.93
16-30 Sept
2010375704
21-Oct
19,882.08
25-Oct
1-Nov
0.135
51.48
16-30 Sept
2010375712
21-Oct
20,579.70
25-Oct
1-Nov
0.135
53.28
UNITY OIL CO
16-31 Dec
2010029482
25-Jan
172,488.04
27-Jan
29-Jan
0.16
151.22
UNITY OIL CO
16 -31 Dec
2010029485
25-Jan
74,107.43
27-Jan
29-Jan
0.16
64.97
UNITY OIL CO
16-30 Sept
2010354619
6-Oct
46,520.93
8-Oct
13-Oct
0.135
86.03
UNITY OIL CO
16-30 Sept
2010375718
21-Oct
49,717.91
25-Oct
1-Nov
0.135
128.72
UNITY OIL CO
16-31 Jan
2010067047
24-Feb
145,050.18
26-Feb
3-Mar
0.16
317.92
UNITY OIL CO
16-31 Jan
2010067042
24-Feb
62,351.95
26-Feb
3-Mar
0.16
136.66
UNITY OIL CO
16-28 Feb
2010102032
24-Mar
123,674.08
26-Mar
29-Mar
0.16
162.64
UNITY OIL CO
16-28 Feb
2010102019
24-Mar
27,904.68
26-Mar
29-Mar
0.16
36.70
UNITY OIL CO
16-30 Apr
2010176395
24-May
47,437.96
26-May
28-May
0.15
38.99
UNITY OIL CO
16-30 Apr
2010176390
24-May
178,720.29
26-May
28-May
0.15
146.89
UNITY OIL CO
16-30 Jun
2010255376
26-Jul
126,596.57
28-Jul
2-Aug
0.135
234.12
UNITY OIL CO
16-30 Jun
2010255383
26-Jul
50,228.42
28-Jul
2-Aug
0.135
92.89
Sub-total
46,674,910.51

95,315.50
Page 87
Name of
OMC
ABINATHA
ABINATHA
POL
RECEIPIENT BANK: GHANA COMMERCIAL BANK

Transf
GCNET
Expect
er to
PIS
Amount
ed
BoG
Receipt No
Date
GH
Date
Date
16-31 Aug
2010321147
9-Sep
13-Sep
Prime
Rate
14-Sep
0.135
15-Oct
Interest
Charge
21.80
1-15 Sept
2010361217
54065.32
13-Oct
0.135
39.99
AGAPET LIMITED
1-15/12/09
2010007456
8-Jan
95341.05
12-Jan
15,Jan
0.16
125.38
AGAPET LIMITED
1-15/12/09
2010007451
8-Jan
65914.69
12-Jan
15,Jan
0.16
86.68
AGAPET LIMITED
16-31 Dec
2010028149
25-Jan
97604.7
27-Jan
29,Jan
0.16
85.57
AGAPET LIMITED
16-31 Dec
2010028142
25-Jan
125608.05
27-Jan
29,Jan
0.16
110.12
AGAPET LIMITED
1-15 Jan
2010048884
83761.38
12-Feb
15,Feb
0.16
110.15
AGAPET LIMITED
1-15 Jan
2010048888
10-Feb
20695.1
12-Feb
15,Feb
0.16
27.22
AGAPET LIMITED
16-31 Jan
2010067567
25-Feb
47334.05
1-Mar
3-Mar
0.16
41.50
AGAPET LIMITED
16-31 Jan
2010067560
25-Feb
87741.33
1-Mar
3,March
0.16
76.92
AGAPET LIMITED
16-31 mar
2010139029
24-Apr
104992.58
30,April
0.15
129.44
AGAPET LIMITED
16-31 mar
2010139031
24-Apr
89010.94
27-Apr
30,April
0.15
109.74
AGAPET LIMITED
1-15 Apr
2010152452
6-May
40143.6
10-May
12,May
0.15
32.99
AGAPET LIMITED
16-30 Apr
2010175409
24-May
71832.94
26-May
31,May
0.15
147.60
AGAPET LIMITED
16-30 Apr
2010175412
24-May
116140.26
26-May
31,May
0.15
238.64
AGAPET LIMITED
1-15 Jul
2010276679
10-Aug
57702.04
12-Aug
19,Augt
0.135
149.39
AGAPET LIMITED
1-15 Jul
2010276691
10-Aug
52876.68
12-Aug
19,Augt
0.135
136.90
AGAPET LIMITED
1-15 Jul
2010276671
10-Aug
36216.4
12-Aug
19,Augt
0.135
93.77
AGAPET LIMITED
1-15 Jul
2010276681
10-Aug
19354.95
12-Aug
19,Augt
0.135
50.11
AGAPET LIMITED
1-15 Aug
2010321007
9-Sep
53942.13
13-Sep
14-Sep
0.135
19.95
AGAPET LIMITED
11-Oct
58948.64
No of Days
Delayed
10-Feb
27-Apr
2010321013
9-Sep
3139.28
13-Sep
14-Sep
0.135
1.16
AGAPET LIMITED
1-15 Aug
2010321022
9-Sep
7885.4
13-Sep
14-Sep
0.135
2.92
AGAPET LIMITED
1-15 Aug
2010321027
9-Sep
22183.88
13-Sep
14-Sep
0.135
8.20
AGAPET LIMITED
1-15 Aug
2010321036
9-Sep
87460.98
13-Sep
14-Sep
0.135
32.35
AGAPET LIMITED
16-31 Aug
2010351478
4-Oct
75351.41
6-Oct
3-Nov
28
0.135
780.35
AGAPET LIMITED
1-15 Sept
2010356602
7-Oct
32258.25
11-Oct
3-Nov
23
0.135
274.42
AGAPET LIMITED
1-15 Sept
2010356612
7-Oct
22074.17
11-Oct
3-Nov
23
0.135
187.78
AGAPET LIMITED
1-15 Sept
2010356621
7-Oct
70160.65
11-Oct
3-Nov
23
0.135
596.85
AGAPET LIMITED
1-15 Sept
2010356632
7-Oct
42007.44
11-Oct
3-Nov
23
0.135
357.35
ALINCO OIL
1-15/ May
2010152030
6-May
2092.85
10-May
12-May
0.15
1.72
ALINCO OIL
1-15/ May
2010156745
10-May
7750.75
12-May
17-May
0.15
15.93
ALINCO OIL
1-15/ May
2010161112
13-May
4301.1
17-May
31-May
14
0.15
24.75
ALINCO OIL
1-15 Sept
2010321008
9-Sep
2867.4
13-Sep
14-Sep
0.135
1.06
ALINCO OIL
1-15 Sept
2010321012
9-Sep
2790.47
13-Sep
14-Sep
0.135
1.03
2010325357
13-Sep
462277.51
15-Sep
30-Sep
15
0.135
2,564.69
5734.8
16-Sep
3-Nov
48
0.135
101.81
ALINCO OIL
ALINCO OIL
1-15 Sept
2010325912
14-Sep
ALINCO OIL
16-30 Sept
2010333435
20-Sep
2867.4
22-Sep
23-Sep
0.135
1.06
ALINCO OIL
16-30 Sept
2010336324
22-Sep
2790.47
24-Sep
3-Nov
40
0.135
41.28
ALINCO OIL
16-30 Sept
2010336331
22-Sep
5734.8
24-Sep
3-Nov
40
0.135
84.84
ALINCO OIL
16-31 Aug
2010343905
27-Sep
487704.65
29-Sep
30-Sep
0.135
180.38
ALINCO OIL
1-15 Oct
2010351490
4-Oct
2790.47
6-Oct
3-Nov
28
0.135
28.90
ALINCO OIL
16-30 Sept
2010371082
18-Oct
17204.4
20-Oct
1-Nov
12
0.135
76.36
ALINCO OIL
16-30 Sept
2010378793
23-Oct
47119.77
26-Oct
4-Nov
0.135
156.85
ALINCO OIL
16-30 Sept
2010380306
25-Oct
4301.1
27-Oct
3-Nov
0.135
11.14
ALINCO OIL
1-15 Oct
2010382303
26-Oct
19530.66
28-Oct
2-Nov
0.135
36.12
ALINCO OIL
16-30 Sept
2010383805
27-Oct
139019.04
29-Oct
1-Nov
0.135
154.25
BANO OIL
1-15 Sept
2010355482
6-Oct
42903.45
8-Oct
3-Nov
26
0.135
412.58
BANO OIL
16-30 Sept
2010356421
7-Oct
26160.64
11-Oct
1-Nov
21
0.135
203.19

Page 88
CHAMPION OIL
1-15 Aug
2010324304
13-Sep
74632.05
15-Sep
17-Sep
0.135
55.21
CHAMPION OIL
1-15 Aug
2010324309
13-Sep
5232.13
15-Sep
17-Sep
0.135
3.87
CHAMPION OIL
1-15 Aug
2010324316
13-Sep
12903.3
15-Sep
17-Sep
0.135
9.54
CHAMPION OIL
1-15 Aug
2010324325
13-Sep
20230.89
15-Sep
17-Sep
0.135
14.97
CHAMPION OIL
1-15 Aug
2010324328
13-Sep
24765.4
15-Sep
17-Sep
0.135
18.32
CHAMPION OIL
16-31 Aug
2010344205
27-Sep
36624.89
29-Sep
1-Oct
0.135
27.09
CHAMPION OIL
16-31 Aug
2010344210
27-Sep
11510.68
29-Sep
1-Oct
0.135
8.51
CHAMPION OIL
16-31 Aug
2010344218
27-Sep
61649.1
29-Sep
1-Oct
0.135
45.60
CHAMPION OIL
16-31 Aug
2010344225
27-Sep
12903.3
29-Sep
1-Oct
0.135
9.54
CHAMPION OIL
16-30 Sept
2010383058
27-Oct
11510.68
29-Oct
1-Nov
0.135
12.77
CHAMPION OIL
16-30 Sept
2010383061
27-Oct
3139.28
29-Oct
1-Nov
0.135
3.48
CHAMPION OIL
16-30 Sept
2010383065
27-Oct
56631.15
29-Oct
1-Nov
0.135
62.84
CHAMPION OIL
16-30 Sept
2010383069
27-Oct
14998.77
29-Oct
1-Nov
0.135
16.64
CHAMPION OIL
16-30 Sept
2010383075
27-Oct
15347.57
29-Oct
1-Nov
0.135
17.03
CHAMPION OIL
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
CROWN
PETROLEUM
16-30 Sept
2010383077
27-Oct
12903.3
29-Oct
1-Nov
0.135
14.32
1-15 Aug
2010321541
9-Sep
46177.66
13-Sep
14-Sep
0.135
17.08
1-15 Aug
2010321549
9-Sep
11896.21
13-Sep
14-Sep
0.135
4.40
2010321558
9-Sep
10464.25
13-Sep
14-Sep
0.135
3.87
1-15 Sept
2010358710
8-Oct
25111.6
12-Oct
3-Nov
22
0.135
204.33
1-15 Sept
2010358713
8-Oct
16926.98
12-Oct
3-Nov
22
0.135
137.73
1-15 Sept
2010358718
8-Oct
13336.32
12-Oct
3-Nov
22
0.135
108.52
1-15 Sept
2010358717
8-Oct
2441.66
12-Oct
3-Nov
22
0.135
19.87
16-30 Sept
2010380309
25-Oct
2790.47
27-Oct
3-Nov
0.135
7.22
16-30 Sept
2010380804
25-Oct
2092.85
27-Oct
3-Nov
0.135
5.42
16-30 Sept
2010380812
25-Oct
1046.43
27-Oct
3-Nov
0.135
2.71
2010380820
25-Oct
46015.65
27-Oct
3-Nov
0.135
119.14
2010008023
8-Jan
68735.13
12-Jan
15-Jan
0.16
90.39
2010008020
8-Jan
142956.17
12-Jan
15-Jan
0.16
188.00
2010049643
10-Feb
45018.45
12-Feb
15-Feb
0.16
59.20
2010049641
10-Feb
93488.5
12-Feb
15-Feb
0.16
122.94
2010081331
10-Mar
64064.49
12-Mar
15-Mar
0.16
84.25
2010081315
10-Mar
135962.55
12-Mar
15-Mar
0.16
178.80
2010143172
28-Apr
42903.45
30-Apr
4-May
0.15
70.53
2010143178
28-Apr
142061.59
30-Apr
4-May
0.15
233.53
2010177418
26-May
71320.44
28-May
31-May
0.15
87.93
2010177414
26-May
82463.95
28-May
31-May
0.15
101.67
2010194305
8-Jun
84197.79
10-Jun
14-Jun
0.15
138.41
DUKE PET
16-30 Sept
115/12/2009
115/12/2009
115/01/2010
115/01/2010
115/02/2010
115/02/2010
1631/03/2010
1631/03/2010
1630/04/2010
1630/04/2010
115/05/2010
115/05/2010
2010194307
8-Jun
41791.48
10-Jul
14-Jun
0.15
68.70
EV OIL
16-30/4/10
2010149010
4-May
8371.4
6-May
11-May
0.15
17.20
EV OIL
16-30/4/10
2010149012
5-May
4301.1
7-May
11-May
0.15
7.07
EV OIL
16-31/5/10
2010170714
20-May
12903.3
24-May
26-May
0.15
10.61
EV OIL
16-30/6/10
2010228698
6-Jul
54752.48
8-Jul
12-Jul
0.135
81.00
EV OIL
16-30/6/10
2010228702
6-Jul
4185.7
8-Jul
12-Jul
0.135
6.19
EV OIL
EXCEL OIL CO.
LTD.
16-30/7/10
2010262087
30-Jul
47023.6
3-Aug
9-Aug
0.135
104.35
16-28/2/10
2010107669
8-Mar
127195.12
10-Mar
1-Apr
22
0.16
1,226.65
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET
DUKE PET

Page 89
EXCEL OIL CO.

LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
EXCEL OIL CO.
LTD.
1-15/2/10
2010107669
10-Mar
109276.19
12-Mar
15-Mar
0.16
143.71
1-15/2/10
2010082354
10-Mar
55383.04
12-Mar
15-Mar
0.16
72.83
1-15/3/10
2010120904
29-Mar
155326.93
31-Mar
14-Apr
14
0.15
893.66
16-30/4/10
201017709
26-May
209595.64
28-May
31-May
0.15
258.41
1-15/5/10
2010198072
10-Jun
143689.17
14-Jun
16-Jun
0.15
118.10
1-15/5/10
2010198077
10-Jun
23990.27
14-Jun
16-Jun
0.15
19.72
16-31/5/10
2010220782
29-Jun
8022.6
2-Jul
5-Jul
0.135
8.90
16-31/5/10
2010220805
29-Jun
172205.33
2-Jul
5-Jul
0.135
191.08
1-15 Aug
2010325833
14-Sep
132637.73
16-Sep
3-Nov
48
0.135
2,354.77
1-15 Aug
2010325835
14-Sep
21972.03
16-Sep
3-Nov
48
0.135
390.08
16-31 Aug
2010345074
28-Sep
34197.24
30-Sep
1-Oct
0.135
12.65
16-31 Aug
2010345078
28-Sep
124941.32
30-Sep
1-Oct
0.135
46.21
1-15 Sept
2010356640
7-Oct
1046.43
11-Oct
3-Nov
23
0.135
8.90
1-15 Sept
2010357377
7-Oct
99843.6
11-Oct
3-Nov
23
0.135
849.35
1-15 Sept
2010357391
7-Oct
47742.49
11-Oct
3-Nov
23
0.135
406.14
FRIMPS OIL
1-15/12/09
2009446057
23-Dec
68784.47
28-Dec
6-Jan
0.16
271.37
FRIMPS OIL
1-15/12/09
2009446006
23-Dec
136192.24
28-Dec
6-Jan
0.16
537.31
FRIMPS OIL
1-15/5/10
2010172002
21-May
112490.46
25-May
15-Jun
21
0.15
970.81
FRIMPS OIL
1-15/5/10
2010172985
21-May
30942.56
25-May
15-Jun
21
0.15
267.04
FRIMPS OIL
1-15/7/10
2010256862
26-Jul
32898.17
28-Jul
30-Jul
0.135
24.34
FRIMPS OIL
1-15/7/10
2010256860
26-Jul
52626.39
28-Jul
30-Jul
0.135
38.93
FRIMPS OIL
1-15/7/10
2010256859
26-Jul
52582.49
28-Jul
30-Jul
0.135
38.90
FRIMPS OIL
1-15 Sept
2010357401
7-Oct
20662.76
11-Oct
3-Nov
23
0.135
175.77
FRIMPS OIL
1-15 Oct
2010376211
21-Oct
91183.32
25-Oct
1-Nov
0.135
236.08
GALAXY OIL
16-31/12/09
2010032797
28-Jan
120081.48
1-Feb
9-Feb
0.16
421.11
GALAXY OIL
16-31/12/09
2010032670
28-Jan
66674.89
1-Feb
9-Feb
0.16
233.82
GALAXY OIL
16-31 Aug
2010336248
22-Sep
9417.83
24-Sep
27-Sep
0.135
10.45
GALAXY OIL
1-15 Oct
2010351492
4-Oct
4301.1
6-Oct
3-Nov
28
0.135
44.54
GLORY OIL
1-15/02/10
2010088394
15-Mar
42554.64
17-Mar
19-Mar
0.16
37.31
GLORY OIL
1-15/02/10
2010088386
15-Mar
17204.4
17-Mar
19-Mar
0.16
15.08
GLORY OIL
2010146843
30-Apr
84760.47
4-May
7-May
0.15
104.50
GLORY OIL
16-31/03/10
1631/3/2010
2010146683
30-Apr
8565.19
4-Jun
7-May
0.15
10.56
GLORY OIL
1-15/04/10
2010170401
20-May
80225.95
24-May
27-May
0.15
98.91
GLORY OIL
1-15/03/10
2010170395
20-May
75348.9
24-May
27-May
0.15
92.90
GLORY OIL
2010185020
1-Jun
111828.6
3-Jun
7-Jun
0.15
183.83
GLORY OIL
16-30/04/10
1630/4/2010
2010185024
1-Jun
83907.82
3-Jun
7-Jun
0.15
137.93
GLORY OIL
1-15/06/10
2010247804
20-Jul
175778.06
22-Jul
26-Jul
0.135
260.06
GLORY OIL
16-31/05/10
2010247808
20-Jul
22939.2
22-Jul
26-Jul
0.135
33.94
GLORY OIL
16-31/07/10
2010305702
30-Aug
17555.82
1-Sep
3-Sep
0.135
12.99
GLORY OIL
16-31/07/10
2010305693
30-Aug
130674.87
1-Sep
3-Sep
0.135
96.66
GLORY OIL
16-31/07/10
2010305710
30-Aug
97688.14
1-Sep
3-Sep
0.135
72.26
GLORY OIL
1-15 Aug
2010320945
9-Sep
1046.43
13-Sep
16-Sep
0.135
1.16
GLORY OIL
1-15 Aug
2010320956
9-Sep
132392.2
13-Sep
16-Sep
0.135
146.90
GLORY OIL
1-15 Aug
2010320962
9-Sep
116129.7
13-Sep
16-Sep
0.135
128.86
GLORY OIL
1-15 Aug
2010320967
9-Sep
58463.1
13-Sep
16-Sep
0.135
64.87
GLORY OIL
1-15 Aug
2010320975
9-Sep
1046.43
13-Sep
16-Sep
0.135
1.16
GLORY OIL
16-31 Aug
2010346014
29-Sep
142334.55
1-Oct
6-Oct
0.135
263.22

Page 90
GLORY OIL
16-31 Aug
2010346015
29-Sep
38020.13
1-Oct
6-Oct
0.135
GLORY OIL
16-31 Aug
2010346018
29-Sep
22672.55
1-Oct
6-Oct
0.135
41.93
GLORY OIL
16-31 Aug
2010346021
29-Sep
95263.48
1-Oct
6-Oct
0.135
176.17
GLORY OIL
16-31 Aug
2010346023
29-Sep
4301.1
1-Oct
6-Oct
0.135
7.95
GLORY OIL
1-15 Sept
2010362204
11-Oct
228654.26
13-Oct
15-Oct
0.135
169.14
GLORY OIL
1-15 Sept
2010361984
11-Oct
31222.8
13-Oct
15-Oct
0.135
23.10
GLORY OIL
1-15 Sept
2010361986
11-Oct
18486.85
13-Oct
15-Oct
0.135
13.68
GLORY OIL
1-15 Sept
2010361991
11-Oct
5929.74
13-Oct
15-Oct
0.135
4.39
GLORY OIL
1-15 Sept
2010361997
11-Oct
169574.85
13-Oct
15-Oct
0.135
125.44
GLORY OIL
1-15 Sept
2010362002
11-Oct
91581.61
13-Oct
15-Oct
0.135
67.75
GLORY OIL
16-30 Sept
2010380826
25-Oct
35806.65
27-Oct
3-Nov
0.135
92.70
GOIL
1-15/01/09
2010013705
13-Jan
518.08
15-Jan
20-Jan
0.16
1.14
GOIL
16-31/01/09
2010030424
26-Jan
377911.9
28-Jan
2-Feb
0.16
828.30
GOIL
16-31/01/09
2010030417
26-Jan
1554.23
28-Jan
2-Feb
0.16
3.41
GOIL
16-31/01/09
2010030423
26-Jan
800575.67
28-Jan
2-Feb
0.16
1,754.69
GOIL
1-15/01/10
2010048442
9-Feb
1296165.4
11-Feb
15-Feb
0.16
2,272.73
GOIL
1-15/01/10
2010048438
9-Feb
11656.71
11-Feb
15-Feb
0.16
20.44
GOIL
1-15/01/10
2010048429
9-Feb
300665.18
11-Feb
15-Feb
0.16
527.19
GOIL
16-28/02/10
2010104527
26-Mar
235844.02
30-Mar
1-Apr
0.15
193.84
GOIL
16-28/02/10
2010104535
26-Mar
4115.83
30-Mar
1-Apr
0.15
3.38
GOIL
16-28/02/10
2010104530
26-Mar
1002373.48
30-Mar
1-Apr
0.15
823.87
GOIL
1-15/03/10
2010124225
13-Apr
963857.75
15-Apr
20-Apr
0.15
1,980.53
GOIL
1-15/03/10
2010124227
13-Apr
525804.99
15-Apr
20-Apr
0.15
1,080.42
GOIL
16-30/04/10
2010179233
27-May
863.46
31-May
2-Jun
0.15
0.71
GOIL
16-30/04/10
2010179235
27-May
2197.03
31-May
2-Jun
0.15
1.81
GOIL
16-30/04/10
2010179237
27-May
1060404.66
31-May
2-Jun
0.15
871.57
GOIL
16-30/04/10
2010179241
27-May
474280.42
31-May
2-Jun
0.15
389.82
GOIL
1-15/05/10
2010197195
10-Jun
564266.04
14-Jun
17-Jun
0.15
695.67
GOIL
1-15/05/10
2010197196
10-Jun
846668.21
14-Jun
17-Jun
0.15
1,043.84
GOIL
16-31/05/10
2010219195
28-Jun
259.04
30-Jun
5-Jul
0.135
0.48
GOIL
16-31/05/10
2010219180
28-Jun
493699.85
30-Jun
5-Jul
0.135
913.01
GOIL
1-15/06/10
2010233125
8-Jul
605416.07
12-Jul
14-Jul
0.135
447.84
GOIL
1-15/06/10
2010233135
8-Jul
963190.9
12-Jul
14-Jul
0.135
712.50
GOIL
1-15/06/10
2010233144
8-Jul
2504.03
12-Jul
14-Jul
0.135
1.85
GOIL
16-30/06/10
2010258015
27-Jul
1295.19
29-Jul
2-Aug
0.135
1.92
GOIL
16-30/06/10
2010258002
27-Jul
478989.37
29-Jul
2-Aug
0.135
708.64
GOIL
16-30/06/10
2010257996
27-Jul
970657.88
29-Jul
2-Aug
0.135
1,436.04
GOIL
1-15/07/10
2010279178
11-Aug
131447.86
13-Aug
17-Aug
0.135
194.47
GOIL
1-15/07/10
2010279188
11-Aug
308164.11
13-Aug
17-Aug
0.135
455.91
GOIL
1-15/07/10
2010279194
11-Aug
899691.72
13-Aug
17-Aug
0.135
1,331.05
GOIL
1-15/07/10
2010279157
11-Aug
2072.3
13-Aug
17-Aug
0.135
3.07
GOIL
16-31/07/10
2010301094
26-Aug
880176.47
30-Aug
1-Sep
0.135
651.09
GOIL
16-31/07/10
2010301093
26-Aug
203021.72
30-Aug
1-Sep
0.135
150.18
GOIL
16-31/07/10
2010301084
26-Aug
259532.53
30-Aug
1-Sep
0.135
191.98
GOIL
1-15 Aug
2010322066
9-Sep
188169.16
13-Sep
16-Sep
0.135
208.79
GOIL
1-15 Aug
2010322072
9-Sep
939586.25
13-Sep
16-Sep
0.135
1,042.55
GOIL
1-15 Aug
2010322078
9-Sep
264977.35
13-Sep
16-Sep
0.135
294.02
2010322093
9-Sep
227942.48
13-Sep
16-Sep
0.135
252.92
GOIL
70.31
GOIL
16-31 Aug
2010341069
24-Sep
95640.94
28-Sep
30-Sep
0.135
70.75
GOIL
16-31 Aug
2010341070
24-Sep
276818.31
28-Sep
30-Sep
0.135
204.77
GOIL
16-31 Aug
2010341075
24-Sep
415686.02
28-Sep
30-Sep
0.135
307.49
GOIL
16-31 Aug
2010341079
24-Sep
853890.79
28-Sep
30-Sep
0.135
631.65

Page 91
GOIL
16-31 Aug
2010341099
24-Sep
162247.05
28-Sep
30-Sep
0.135
120.02
GOIL
1-15 Sept
2010362186
11-Oct
404322.42
13-Oct
15-Oct
0.135
299.09
GOIL
1-15 Sept
2010362191
11-Oct
113524.78
13-Oct
15-Oct
0.135
83.98
GOIL
1-15 Sept
2010362194
11-Oct
390360.56
13-Oct
15-Oct
0.135
288.76
GOIL
1-15 Sept
2010362202
11-Oct
563363.08
13-Oct
15-Oct
0.135
416.73
GOIL
16-30 Sept
2010382001
26-Oct
56773.64
28-Oct
2-Nov
0.135
104.99
GOIL
16-30 Sept
2010382016
26-Oct
136384.12
28-Oct
2-Nov
0.135
252.22
GOIL
16-30 Sept
2010382020
26-Oct
347250.21
28-Oct
2-Nov
0.135
642.18
GOIL
16-30 Sept
2010382023
26-Oct
667963.16
28-Oct
2-Nov
0.135
1,235.27
GRACE OIL
16-31/5/10
2010188163
3-Jun
6451.65
7-Jun
9-Jun
0.15
5.30
GRACE OIL
16-15/6/11
2010188157
3-Jun
6278.55
7-Jun
9-Jun
0.15
5.16
GRACE OIL
1-15/6/10
2010193761
8-Jun
21505.5
10-Jun
14-Jun
0.15
35.35
GRACE OIL
1-15/6/10
2010193761
8-Jun
7673.79
10-Jun
14-Jun
0.15
12.61
GRACE OIL
1-15/6/10
2010204802
16-Jun
10752.75
18-Jun
22-Jun
0.15
17.68
GRACE OIL
1-15/6/10
2010204799
16-Jun
16752.99
18-Jun
22-Jun
0.15
27.54
GRACE OIL
16-31/6/10
2010216965
25-Jun
7168.5
29-Jun
5-Jul
0.135
15.91
GRACE OIL
16-31/6/10
2010216970
25-Jun
15501.44
29-Jun
5-Jul
0.135
34.40
GRACE OIL
1-15/6/10
2010216977
25-Jun
9222.88
29-Jun
5-Jul
0.135
20.47
GRACE OIL
1-15/7/10
2010251439
22-Jul
15616.84
26-Jul
28-Jul
0.135
11.55
GRACE OIL
16-31/5/10
2010279132
11-Aug
2790.47
13-Aug
17-Aug
0.135
4.13
GRACE OIL
16-31/5/11
2010279135
11-Aug
16032.36
13-Aug
17-Aug
0.135
23.72
GRACE OIL
16-31 Aug
2010320264
8-Sep
5734.8
10-Sep
14-Sep
0.135
8.48
GRACE OIL
16-31 Aug
2010320268
8-Sep
26292.65
10-Sep
14-Sep
0.135
38.90
GRACE OIL
16-31 Aug
2010320270
8-Sep
19841
10-Sep
14-Sep
0.135
29.35
GRACE OIL
16-31 Aug
2010320277
8-Sep
15347.57
10-Sep
14-Sep
0.135
22.71
GRACE OIL
1-15 Aug
2010322033
9-Sep
1395.24
13-Sep
16-Sep
0.135
1.55
GRACE OIL
1-15 Sept
2010336996
22-Sep
5734.8
24-Sep
27-Sep
0.135
6.36
GRACE OIL
1-15 Sept
2010337000
22-Sep
4883.32
24-Sep
27-Sep
0.135
5.42
GRACE OIL
1-15 Sept
2010337001
22-Sep
2150.55
24-Sep
27-Sep
0.135
2.39
GRACE OIL
1-15 Sept
2010337010
22-Sep
55996.46
24-Sep
27-Sep
0.135
62.13
GRACE OIL
16-30 Sept
2010355682
6-Oct
18025.39
8-Oct
1-Nov
24
0.135
160.01
GRACE OIL
16-30 Sept
2010355219
6-Oct
53961.31
8-Oct
13-Oct
0.135
99.79
GRACE OIL
16-30 Sept
2010355222
6-Oct
9648.63
8-Oct
13-Oct
0.135
17.84
GRACE OIL
1-15 Oct
2010374011
20-Oct
11315.74
22-Oct
27-Oct
0.135
20.93
GRACE OIL
1-15 Oct
2010374016
20-Oct
6976.17
22-Oct
27-Oct
0.135
12.90
HAVILAH OIL
16-31/3/09
2010040050
3-Feb
13836.07
5-Feb
8-Feb
0.16
18.20
HAVILAH OIL
16-30/4/10
2010040066
3-Feb
7110.8
5-Feb
8-Feb
0.16
9.35
HAVILAH OIL
1-15/04/10
2010040060
3-Feb
16074.24
5-Feb
8-Feb
0.16
21.14
HAVILAH OIL
1-15/03/10
2010040043
3-Feb
3488.08
5-Feb
8-Feb
0.16
4.59
HAVILAH OIL
1-15/02/10
2010067442
25-Feb
20269.65
1-Mar
3-Mar
0.16
17.77
HAVILAH OIL
16-28/2/10
2010091716
17-Mar
53229.7
19-Mar
24-Mar
0.16
116.67
HAVILAH OIL
16-31/3/10
2010152467
6-May
1475.74
10-May
12-May
0.15
1.21
HAVILAH OIL
16-31/3/10
2010152445
6-May
54170.47
10-May
12-May
0.15
44.52
HAVILAH OIL
1-15/04/10
2010152460
6-May
18466.46
10-May
12-May
0.15
15.18
HAVILAH OIL
16-31/4/10
2010167526
18-May
36654.51
20-May
24-May
0.15
30.13
HAVILAH OIL
16-31 May
2010219773
28-Jun
28483.47
30-Jun
5-Jul
0.135
52.67
HAVILAH OIL
16-31 May
2010219781
28-Jun
737.87
30-Jun
5-Jul
0.135
1.36
HAVILAH OIL
1-15 Aug
2010317875
7-Sep
28137.22
9-Sep
14-Sep
0.135
52.03
HAVILAH OIL
1-15 Aug
2010317879
7-Sep
5017.95
9-Sep
14-Sep
0.135
9.28
HAVILAH OIL
1-15 Aug
2010317884
7-Sep
1475.74
9-Sep
14-Sep
0.135
2.73
HAVILAH OIL
16-31 Aug
2010338141
23-Sep
10035.9
27-Sep
28-Sep
0.135
3.71
HAVILAH OIL
16-31 Aug
2010338143
23-Sep
33369.35
27-Sep
28-Sep
0.135
12.34

Page 92
HAVILAH OIL
1-15 Sept
2010358720
HAVILAH OIL
1-15 Sept
2010358589
HAVILAH OIL
16-30 Sept
2010385622
HAVILAH OIL
16-30 Sept
2010385629
JUSBRO
1-15/12/09
JUSBRO
16-31/12/09
JUSBRO
8-Oct
2790.47
12-Oct
3-Nov
22
0.135
22.71
8-Oct
5734.8
12-Oct
13-Oct
0.135
2.12
28-Oct
5165.08
1-Nov
4-Nov
0.135
5.73
28-Oct
33718.15
1-Nov
4-Nov
0.135
37.41
2010007843
8-Jan
14649.96
12-Jan
15-Jan
0.16
19.27
2010031118
27-Jan
37764.87
29-Jan
2-Feb
0.16
66.22
16-31/12/09
2010031122
27-Jan
13620.15
29-Jan
2-Feb
0.16
23.88
JUSBRO
1-15/1/10
2010050311
11-Feb
40613.04
15-Feb
16-Feb
0.16
17.80
JUSBRO
1-15/2/10
2010085385
12-Mar
11161.87
16-Mar
17-Mar
0.16
4.89
JUSBRO
1-15/2/10
2010085393
12-Mar
25188.53
16-Mar
17-Mar
0.16
11.04
JUSBRO
16-28/2/10
2010104231
26-Mar
28674
30-Mar
1-Apr
0.15
23.57
JUSBRO
16-28/2/10
2010104237
26-Mar
26160.64
30-Mar
1-Apr
0.15
21.50
JUSBRO
16-31/3/10
2010143290
28-Apr
9417.83
30-Apr
5-May
0.15
19.35
JUSBRO
16-31/3/10
2010143297
28-Apr
52739.17
30-Apr
5-May
0.15
108.37
JUSBRO
1-15/4/10
2010160115
12-May
22939.2
14-May
17-May
0.15
28.28
JUSBRO
1-15/4/10
2010160105
12-May
25811.83
14-May
17-May
0.15
31.82
JUSBRO
1-15/5/10
2010197938
10-Jun
5232.13
14-Jun
16-Jun
0.15
4.30
JUSBRO
1-15/5/11
2010197924
10-Jun
26971.04
14-Jun
16-Jun
0.15
22.17
JUSBRO
1-15/6/10
2010234607
9-Jul
19648.67
13-Jul
26-Jul
13
0.135
94.48
JUSBRO
1-15/6/10
2010234597
9-Jul
29643.49
13-Jul
26-Jul
13
0.135
142.53
JUSBRO
16-30 Sept
2010385631
28-Oct
9717.3
1-Nov
4-Nov
0.135
10.78
JUSBRO
1-15/12/09
2010007850
8-Jan
34004.91
12-Jan
15-Jan
0.16
44.72
Lucky Oil
1-15/2/10
2010078053
5-Mar
10192.96
9-Mar
11-Mar
0.16
8.94
Lucky Oil
16-31/1/10
2010097484
22-Mar
3371.82
24-Mar
26-Mar
0.16
2.96
Lucky Oil
16-28/2/10
2010098227
22-Mar
37661.23
24-Mar
26-Mar
0.16
33.02
Lucky Oil
16-31/3/10
2010138599
23-Apr
56326.04
27-Apr
28-Apr
0.15
23.15
Lucky Oil
16-31/3/10
2010188606
23-Apr
6627.36
27-Apr
28-Apr
0.15
2.72
Lucky Oil
16-30/4/10
2010175890
24-May
44780.48
26-May
28-May
0.15
36.81
Lucky Oil
16-30/4/10
2010175895
24-May
6317.31
26-May
28-May
0.15
5.19
Lucky Oil
1-15/4/10
2010153267
24-May
11665.71
10-May
11-May
0.15
4.79
Lucky Oil
1-15/4/10
2010153260
25-May
24051.19
10-May
11-May
0.15
9.88
MERCHANT OIL
16-20 Sept
2010329840
16-Sep
6278.55
20-Sep
23-Sep
0.135
6.97
MERCHANT OIL
16-30 Sept
2010329847
16-Sep
6451.65
20-Sep
23-Sep
0.135
7.16
MERCHANT OIL
1-15 Sept
2010355645
6-Oct
98419.11
8-Oct
3-Nov
26
0.135
946.44
MERCHANT OIL
1-15 Sept
2010355647
6-Oct
67380.04
8-Oct
3-Nov
26
0.135
647.96
MERCHANT OIL
1-15 Sept
2010355655
6-Oct
87471.06
8-Oct
3-Nov
26
0.135
841.16
MERCHANT OIL
16-31/7/10
2010249115
21-Jul
7673.79
23-Jul
26-Jul
0.135
8.51
Modex
1-12 Dec
2009437217
18-Dec
195363.67
20-Dec
24-Dec
0.16
342.56
Modex
1-12 Dec
2009437207
18-Dec
235071
20-Dec
24-Dec
0.16
412.18
Modex
16-31 Jan
2010040800
3-Feb
208422.62
5-Feb
8-Feb
0.16
274.09
Modex
16-31 Jan
2010040788
3-Feb
283734.76
5-Feb
8-Feb
0.16
373.13
Modex
1-15 Feb
2010038445
17-Feb
113323.47
19-Feb
22-Feb
0.16
149.03
Modex
16-31 Mar
2010117691
8-Apr
146949.24
12-Apr
14-Apr
0.15
120.78
Modex
16-31 Mar
2010117687
8-Apr
248505.75
12-Apr
14-Apr
0.15
204.25
Modex
16-30 apr
2010157323
10-May
167636.55
12-May
17-May
0.15
344.46
Modex
16-30 apr
2010157299
10-May
126242.38
12-May
17-May
0.15
259.40
Modex
1-15 May
2010178328
26-May
127800.93
28-May
31-May
0.15
157.56
Modex
1-15 May
2010178319
26-May
125712.96
28-May
31-May
0.15
154.99
Modex
16-30 May
2010196808
10-Jun
122060.34
14-Jun
16-Jun
0.15
100.32
Modex
16-30 May
2010196804
10-Jun
166087.12
14-Jun
16-Jun
0.15
136.51
Modex
1-15 Jun
2010221266
29-Jun
133617.64
2-Jul
5-Jul
0.135
148.26
Modex
1-15 Jun
2010221262
29-Jun
124887.73
2-Jul
5-Jul
0.135
138.57

Page 93
MOTOHAUS OIL
1-15
Dec/2009
1-15
Dec/2009
16-31
Dec/2009
16-31
Dec/2009
2010022429
20-Jan
12672.5
22-Jan
25-Jan
0.16
16.67
MOTOHAUS OIL
1-15 Jan
2010043666
5-Feb
12787.9
9-Feb
11-Feb
0.16
11.21
MOTOHAUS OIL
1-15 Jan
2010043662
5-Feb
29876.9
9-Feb
11-Feb
0.16
26.19
MOTOHAUS OIL
16-31 Jan
2010059615
18-Feb
14880.75
22-Feb
24-Feb
0.16
13.05
MOTOHAUS OIL
16-31 Jan
2010059595
18-Feb
33364.99
22-Feb
24-Feb
0.16
29.25
MOTOHAUS OIL
1-15 Feb
2010076771
4-Mar
2984.25
8-Mar
11-Mar
0.16
3.92
MOTOHAUS OIL
1-15 Feb
2010076775
4-Mar
48457.3
8-Mar
11-Mar
0.16
63.72
MOTOHAUS OIL
16-28 Feb
2010095300
19-Mar
42837.9
23-Mar
26-Mar
0.16
56.33
MOTOHAUS OIL
16-28 Feb
2010095291
19-Mar
4534.51
23-Mar
26-Mar
0.16
5.96
MOTOHAUS OIL
1-15 Mar
2010115569
6-Apr
11626.08
8-Apr
12-Apr
0.15
19.11
MOTOHAUS OIL
1-15 Mar
2010115574
6-Apr
43999.73
8-Apr
12-Apr
0.15
72.33
MOTOHAUS OIL
16-31 Mar
2010134784
21-Apr
21390.1
23-Apr
27-Apr
0.15
35.16
MOTOHAUS OIL
16-31 Mar
2010134787
21-Apr
21991.55
23-Apr
27-Apr
0.15
36.15
MOTOHAUS OIL
1-15 Jul
2010269816
5-May
12787.9
7-May
11-Aug
96
0.15
504.51
MOTOHAUS OIL
1-15 Apr
2010151026
5-May
23656.05
7-May
11-May
0.15
38.89
MOTOHAUS OIL
1-15 Apr
2010151030
5-May
8371.4
7-May
11-May
0.15
13.76
MOTOHAUS OIL
16-30 Apr
2010171691
20-May
25633.5
24-May
27-May
0.15
31.60
MOTOHAUS OIL
1-15 May
2010189959
4-Jun
9590.93
8-Jun
10-Jun
0.15
7.88
MOTOHAUS OIL
1-15 May
2010189954
4-Jun
10695.05
8-Jun
10-Jun
0.15
8.79
MOTOHAUS OIL
16-31 May
2010205670
16-Jun
14880.75
18-Jun
22-Jun
0.15
24.46
MOTOHAUS OIL
1-15 Jun
2010227004
5-Jul
12730.2
7-Jul
9-Jul
0.135
9.42
MOTOHAUS OIL
16-30 Jun
2010247660
20-Jul
15927.18
22-Jul
26-Jul
0.135
23.56
MOTOHAUS OIL
16-30 Jun
2010247661
20-Jul
4301.1
22-Jul
26-Jul
0.135
6.36
MOTOHAUS OIL
16-31 Jul
2010292821
20-Aug
24471.68
24-Aug
26-Aug
0.135
18.10
MOTOHAUS OIL
1-15 Aug
2010316439
6-Sep
11683.78
8-Sep
13-Sep
0.135
21.61
MOTOHAUS OIL
16-31 Aug
2010335336
20-Sep
9533.23
22-Sep
24-Sep
0.135
7.05
MOTOHAUS OIL
16-30 Sept
2010374018
20-Oct
58921.56
22-Oct
27-Oct
0.135
108.96
MOTOHAUS OIL
16-30 Sept
2010374277
20-Oct
1046.43
22-Oct
27-Oct
0.135
1.94
1-15 Mar
2010105290
26-Mar
40571.95
30-Mar
1-Apr
0.15
33.35
NAAGAMNI
1-15 Mar
2010105292
26-Mar
26350.35
30-Mar
1-Apr
0.15
21.66
NAAGAMNI
1-15 May
2010171402
20-May
25034.67
24-May
31-May
0.15
72.02
NAAGAMNI
1-15 May
2010171407
20-May
69402.43
24-May
31-May
0.15
199.65
NAAGAMNI
1-15 Jun
2010205639
16-Jun
116313.25
18-Jun
21-Jun
0.15
143.40
NAAGAMNI
1-15 Sept
2010336995
22-Sep
1046.43
24-Sep
3-Nov
40
0.135
15.48
NAAGAMNI
1-15 Sept
2010336998
22-Sep
34680.68
24-Sep
3-Nov
40
0.135
513.08
MOTOHAUS OIL
MOTOHAUS OIL
MOTOHAUS OIL
NAAGAMNI
NAAGAMNI
2010006249
7-Jan
49116.46
11-Jan
13-Jan
0.16
43.06
2010006242
7-Jan
12963.61
11-Jan
13-Jan
0.16
11.37
2010022436
20-Jan
30107.7
22-Jan
25-Jan
0.16
39.59
2010337003
22-Sep
22010.79
24-Sep
3-Nov
40
0.135
325.64
NAAGAMNI
16-30 Sept
2010355667
6-Oct
19354.95
8-Oct
3-Nov
26
0.135
186.13
NAAGAMNI
16-30 Sept
2010355789
6-Oct
3139.28
8-Oct
13-Oct
0.135
5.81
NAAGAMNI
16-30 Sept
2010355794
6-Oct
66694.33
8-Oct
3-Nov
26
0.135
641.36
OANDO
1-15 Dec
201006347
7-Jan
90223.64
11-Jan
15-Jan
0.16
158.20
OANDO
1-15 Dec
2010006351
7-Jan
190064.89
11-Jan
15-Jan
0.16
333.26
OANDO
16-31 Dec
2010028731
25-Jan
219874.5
27-Jan
29-Jan
0.16
192.77
OANDO
16-31 Dec
2010028741
25-Jan
51041.44
27-Jan
29-Jan
0.16
44.75
OANDO
16-31 Jan
201046774
23-Feb
156517.17
25-Feb
1-Mar
0.16
274.44
OANDO
16-31 Jan
201004768
23-Feb
95988.47
25-Feb
1-Mar
0.16
168.31
OANDO
1-15 Feb
2010081328
10-Mar
185771.08
12-Mar
15-Mar
0.16
244.30
OANDO
1-15 Feb
2010081324
10-Mar
29008.8
12-Mar
15-Mar
0.16
38.15
OANDO
16-28 Feb
2010199227
23-Mar
26053.34
25-Mar
29-Mar
0.16
45.68

Page 94
OANDO
16-28 Feb
2010099236
23-Mar
184013.35
25-Mar
29-Mar
0.16
OANDO
16-31 Mar
2010140782
OANDO
16-31 Mar
2010140787
OANDO
1-15 Apr
OANDO
OANDO
26-Apr
62700.75
28-Apr
30-Apr
0.15
51.53
26-Apr
178330.71
28-Apr
30-Apr
0.15
146.57
2010157779
10-May
55530.51
12-May
17-May
0.15
114.10
1-15 Apr
2010157773
10-May
89262.67
12-May
17-May
0.15
183.42
1-15 Apr
2010172352
21-May
1475.74
25-May
31-Mar
0.15
3.64
OANDO
16-30 Apr
2010178927
27-May
114431.97
31-May
2-Jun
0.15
94.05
OANDO
16-30 Apr
201078928
27-May
58449.2
31-May
2-Jun
0.15
48.04
OANDO
1-15 Apr
2010201872
14-Jun
67348.92
16-Jun
18-Jun
0.15
55.36
OANDO
1-15 Aug
2010321321
9-Sep
61499.64
13-Sep
14-Sep
0.135
22.75
OANDO
1-15 Aug
2010321327
9-Sep
5256.9
13-Sep
14-Sep
0.135
1.94
2010321334
9-Sep
4185.7
13-Sep
14-Sep
0.135
1.55
9-Sep
22843.03
13-Sep
14-Sep
0.135
8.45
OANDO
OANDO
1-15 Aug
2010321344
OANDO
322.65
16-30 Sept
2010382107
26-Oct
544298.53
28-Oct
2-Nov
0.135
1,006.58
PACIFIC OIL
1-15 Apr
2010131694
19-Apr
17204.4
21-Apr
23-Apr
0.15
14.14
PACIFIC OIL
1-15 Apr
2010138157
23-Apr
5232.13
27-Apr
29-Apr
0.15
4.30
PACIFIC OIL
16-30 Apr
2010144537
29-Apr
15053.85
3-May
6-May
0.15
18.56
PACIFIC OIL
16-30 Apr
2010150350
5-May
6278.55
7-May
11-May
0.15
10.32
PACIFIC OIL
1-15 Apr
2010156422
10-May
8602.2
12-May
28-May
16
0.15
56.56
PACIFIC OIL
1-15 May
2010158335
11-May
3139.28
13-May
27-May
14
0.15
18.06
PACIFIC OIL
16-30 Apr
2010160166
12-May
12903.3
14-May
18-May
0.15
21.21
PACIFIC OIL
1-15 May
2010169165
19-May
6451.65
24-May
27-May
0.15
7.95
PACIFIC OIL
1-15 May
2010169162
19-May
3139.28
24-May
27-May
0.15
3.87
PACIFIC OIL
1-15 May
2010169165
19-May
6451.65
24-May
27-May
0.15
7.95
PACIFIC OIL
1-15 May
2010169162
19-May
3139.28
24-May
27-May
0.15
3.87
PACIFIC OIL
1-15 May
2010172168
21-May
4301.1
25-May
26-May
0.15
1.77
PACIFIC OIL
16-31 May
2010175109
24-May
2092.85
26-May
1-Jun
0.15
3.44
PACIFIC OIL
16-31 May
2010175730
24-May
2150.55
26-May
1-Jun
0.15
3.54
PACIFIC OIL
16-31 May
2010175718
24-May
2092.85
26-May
1-Jun
0.15
3.44
PACIFIC OIL
16-31 May
2010178027
26-May
12903.3
28-May
3-Jun
0.15
21.21
PACIFIC OIL
1/15 June
2010203565
15-Jun
4301.1
17-Jun
21-Jun
0.15
3.54
PACIFIC OIL
1/15 June
2010203573
15-Jun
2092.85
17-Jun
21-Jun
0.15
1.72
PACIFIC OIL
16-30 June
2010228440
6-Jul
4301.1
8-Jun
12-Jul
34
0.135
54.09
PACIFIC OIL
16-30 June
2010228444
6-Jul
2092.85
8-Jun
12-Jul
0.135
1.55
PACIFIC OIL
16-30 June
2010228438
6-Jul
2092.85
8-Jun
12-Jul
0.135
1.55
PACIFIC OIL
16-30 June
2010228446
6-Jul
10752.75
8-Jun
12-Jul
0.135
7.95
PACIFIC OIL
1-15 July
2010240279
14-Jul
19354.95
16-Jul
20-Jul
0.135
28.63
PACIFIC OIL
1-15 July
2010251959
22-Jul
6278.55
26-Jan
28-Jul
0.135
4.64
PACIFIC OIL
1-15 July
2010251951
22-Jul
19354.95
26-Jan
28-Jul
0.135
14.32
PACIFIC OIL
1-15 July
2010251950
22-Jul
1046.43
26-Jul
28-Jul
0.135
0.77
PACIFIC OIL
16-31 July
2010263012
29-Jul
19354.95
2-Aug
4-Aug
0.135
42.95
PACIFIC OIL
16-31 July
2010260760
29-Jul
15053.85
2-Aug
4-Aug
0.135
11.14
PACIFIC OIL
16-31 July
2010270200
5-Aug
2150.55
9-Aug
11-Aug
0.135
1.59
PACIFIC OIL
16-31 July
2010270194
5-Aug
3139.28
9-Aug
11-Aug
0.135
2.32
PACIFIC OIL
16-30 Sept
2010342812
27-Sep
27957.15
29-Sep
1-Oct
0.135
20.68
PACIFIC OIL
16-30 Sept
2010342818
27-Sep
3139.28
29-Sep
1-Oct
0.135
2.32
PACIFIC OIL
1-15 Oct
2010372049
19-Oct
4185.7
21-Oct
25-Oct
0.135
6.19
PACIFIC OIL
16-30 oct
2010393072
3-Nov
2092.85
5-Nov
9-Nov
0.135
3.10
PACIFIC OIL
16-30 oct
2010393075
3-Nov
2150.55
5-Nov
9-Nov
0.135
3.18
PACIFIC OIL
16-31 Aug
2010316422
6-Sep
2092.85
8-Sep
13-Sep
0.135
3.87
PACIFIC OIL
16-31 Aug
2010316425
6-Sep
2092.85
8-Sep
13-Sep
0.135
3.87
1-15 Dec
2009418413
8-Dec
44699.96
10-Dec
15-Dec
0.16
97.97
QUANTUM PET.

Page 95
QUANTUM PET.
1-15 Dec
2009418401
8-Dec
17204.4
10-Dec
15-Dec
0.16
37.71
QUANTUM PET.
1-15 Dec
2009420421
QUANTUM PET.
1-15 Dec
2009420428
9-Dec
29992.3
11-Dec
15-Dec
0.16
52.59
9-Dec
15811.78
11-Dec
15-Dec
0.16
QUANTUM PET.
1-15 Dec
27.72
2009424972
11-Dec
22551.93
15-Dec
17-Dec
0.16
19.77
QUANTUM PET.
QUANTUM PET.
1-15 Dec
2009424982
11-Dec
22205.73
15-Dec
17-Dec
0.16
19.47
1-15 Dec
20099430305
15-Dec
40687.35
17-Dec
29-Dec
12
0.16
214.03
QUANTUM PET.
1-15 Dec
2009430308
15-Dec
13834.33
17-Dec
29-Dec
12
0.16
72.77
QUANTUM PET.
1-15 Dec
2009437452
18-Dec
25284.69
22-Dec
24-Dec
0.16
22.17
QUANTUM PET.
1-15 Dec
1631/12/2009
1631/12/2009
1631/12/2009
2009437444
18-Dec
15907.36
22-Dec
24-Dec
0.16
13.95
2009440841
21-Dec
36386.25
23-Dec
29-Dec
0.16
95.70
2009440835
21-Dec
13776.63
23-Dec
29-Dec
0.16
36.23
2009450893
29-Dec
79224.16
31-Dec
5-Jan
0.16
173.64
2009450891
29-Dec
7324.98
31-Dec
5-Jan
0.16
16.05
QUANTUM PET.
16-31 Dec
1631/12/2009
2010002888
5-Jan
30091.08
7-Jan
11-Jan
0.16
52.76
QUANTUM PET.
1-15 Jan
2010006677
7-Jan
74420.38
11-Jan
15-Jan
0.16
130.49
QUANTUM PET.
1-15 Jan
2010016780
15-Jan
55919.15
19-Jan
26-Jan
0.16
147.08
QUANTUM PET.
16-31 Jan
2010020969
19-Jan
18486.85
21-Jan
26-Jan
0.16
40.52
QUANTUM PET.
1-15 Jan
2010020961
19-Jan
23540.65
21-Jan
26-Jan
0.16
51.60
QUANTUM PET.
16-31 Jan
2010031031
27-Jan
38830.53
29-Jan
3-Feb
0.16
85.11
QUANTUM PET.
16-31 Jan
2010031028
27-Jan
40629.65
29-Jan
3-Feb
0.16
89.05
QUANTUM PET.
16-31 Jan
2010033139
28-Jan
24916.65
1-Feb
3-Feb
0.16
21.84
QUANTUM PET.
16-31 Jan
2010039884
3-Feb
60431.61
5-Feb
9-Feb
0.16
105.96
QUANTUM PET.
16-31 Jan
2010039889
3-Feb
10211.61
5-Feb
9-Feb
0.16
17.91
QUANTUM PET.
1-15/2/2010
2010043153
5-Feb
35578.47
9-Feb
11-Feb
0.16
31.19
QUANTUM PET.
1-15/2/2010
2010043136
5-Feb
41906.88
9-Feb
11-Feb
0.16
18.37
QUANTUM PET.
1-15/2/2010
2010056077
16-Feb
35842.5
18-Feb
22-Feb
0.16
62.85
QUANTUM PET.
2010056071
16-Feb
28020.08
18-Feb
22-Feb
0.16
49.13
2010064708
23-Feb
30695.15
25-Feb
1-Mar
0.16
53.82
201006474
23-Feb
52330.05
25-Feb
1-Mar
0.16
91.76
2010074552
3-Mar
12557.11
5-Mar
9-Mar
0.16
22.02
QUANTUM PET.
1-15/2/2010
1628/2/2010
1628/2/2010
1628/2/2010
1628/2/2010
2010074548
3-Mar
17533.98
5-Mar
9-Mar
0.16
30.74
QUANTUM PET.
1-15 Mar
2010090836
17-Mar
18638.1
19-Mar
23-Mar
0.16
32.68
QUANTUM PET.
1-15 Mar
2010090839
17-Mar
56828.71
19-Mar
23-Mar
0.16
99.64
QUANTUM PET.
1-15 Mar
2010094696
19-Mar
14880.75
23-Mar
7-Apr
15
0.16
97.85
QUANTUM PET.
16-31 Mar
2010099258
23-Mar
56245.91
25-Apr
29-Mar
0.16
98.62
QUANTUM PET.
16-31 Mar
2010109257
30-Mar
60257.48
1-Apr
7-Apr
0.15
148.58
QUANTUM PET.
16-31 Mar
2010109266
30-Mar
15053.85
1-Apr
7-Apr
0.15
37.12
QUANTUM PET.
1-15/4/2010
2010132432
19-Apr
35284.74
21-Apr
23-Apr
0.15
29.00
QUANTUM PET.
16-31 Mar
2919144231
28-Apr
75897.2
30-Apr
4-May
0.15
124.76
QUANTUM PET.
16-31 MAY
2010202303
14-Jun
175407.33
16-Jun
18-Jun
0.15
144.17
QUANTUM PET.
16-31 MAY
2010202309
14-Jun
2150.55
16-Jun
18-Jun
0.15
1.77
QUANTUM PET.
16-31 Aug
2010326559
14-Sep
155856.86
16-Sep
3-Nov
48
0.135
2,766.99
QUANTUM PET.
16-31 Aug
2010326570
14-Sep
19354.95
16-Sep
3-Nov
48
0.135
343.62
QUANTUM PET.
16-31 Aug
2010326576
14-Sep
4301.1
16-Sep
3-Nov
48
0.135
76.36
QUANTUM PET.
QUANTUM PET.
QUANTUM PET.
QUANTUM PET.
QUANTUM PET.
QUANTUM PET.
QUANTUM PET.
QUANTUM PET.
2010326585
14-Sep
5232.13
16-Sep
3-Nov
48
0.135
92.89
QUANTUM PET.
1-15 Sept
2010346891
29-Sep
113000.3
1-Oct
6-Oct
0.135
208.97
QUANTUM PET.
1-15 Sept
2010346893
29-Sep
31541.4
1-Oct
6-Oct
0.135
58.33
QUANTUM PET.
1-15 Sept
2010346896
29-Sep
5232.13
1-Oct
6-Oct
0.135
9.68
QUANTUM PET.
16-30 Sept
2010362509
12-Oct
7885.35
14-Oct
18-Oct
0.135
11.67
QUANTUM PET.
16-30 Sept
2010362512
12-Oct
12147.98
14-Oct
18-Oct
0.135
17.97

Page 96
QUANTUM PET.
16-30 Sept
2010362513
12-Oct
85305.15
14-Oct
18-Oct
0.135
QUANTUM PET.
16-30 Sept
2010362516
QUANTUM PET.
1-15 Oct
2010385742
QUANTUM PET.
1-15 Oct
126.20
12-Oct
39957.95
14-Oct
18-Oct
0.135
59.12
28-Oct
140588.83
1-Nov
4-Nov
0.135
156.00
2010385753
28-Oct
12903.3
1-Nov
4-Nov
0.135
14.32
QUANTUM PET.
1-15 Oct
2010385765
28-Oct
7498.08
1-Nov
4-Nov
0.135
8.32
SKY PETROLEUM
1-15 Dec
20100110739
11-Jan
46356.65
13-Jan
18-Jan
0.16
101.60
SKY PETROLEUM
1-15 Dec
2010010732
11-Jan
156990.15
13-Jan
18-Jan
0.16
344.09
SKY PETROLEUM
1-15 Dec
2010010744
11-Jan
9069.02
13-Jan
18-Jan
0.16
19.88
SKY PETROLEUM
16-28 FEB
2010099546
23-Mar
115954.47
25-Mar
29-Mar
0.16
203.32
SKY PETROLEUM
16-28 FEB
16-31
MARCH
1-15
MARCH
16-31
MARCH
16-31
MARCH
16-31
MARCH
16-31
MARCH
2010099554
23-Mar
90759.97
25-Mar
29-Mar
0.16
159.14
2010115467
6-Apr
13324.48
8-Apr
12-Apr
0.15
21.90
2010115457
6-Apr
217348.92
8-Apr
12-Apr
0.15
357.29
2010135706
22-Apr
6976.17
26-Apr
28-Apr
0.15
5.73
2010135701
22-Apr
45345.1
26-Apr
28-Apr
0.15
37.27
2010138193
23-Apr
342941.04
27-Apr
29-Apr
0.15
281.87
2010138201
23-Apr
9462.42
27-Apr
29-Apr
0.15
7.78
SKY PETROLEUM
1-15 May
2010195926
9-May
137778.57
12-May
14-Oct
110
0.15
6,228.35
SKY PETROLEUM
16-30 APRIL
2010157409
10-May
89749.62
12-May
19-May
0.15
258.18
SKY PETROLEUM
1-15 APRIL
2010157420
10-May
88667.12
12-May
19-May
0.15
255.07
SKY PETROLEUM
2010173164
21-May
81690.95
25-May
31-May
0.15
201.43
SKY PETROLEUM
16-30 APRIL
1-15
MARCH
2010175948
24-May
211614.12
26-May
1-Jun
0.15
521.79
SKY PETROLEUM
1-15 APRIL
2010197703
10-Jun
65924.81
14-May
17-Jun
0.15
81.28
SKY PETROLEUM
16-31 May
2010217383
25-Jun
137778.57
29-Jun
5-Jul
0.135
305.76
SKY PETROLEUM
16-31 May
2010217377
25-Jun
68366.47
29-Jun
5-Jul
0.135
151.72
SKY PETROLEUM
16-31 May
2010217399
25-Jun
10752.75
29-Jun
5-Jul
0.135
23.86
SKY PETROLEUM
1-15 Jun
2010233091
8-Jul
181076.31
12-Jul
14-Jul
0.135
133.95
SKY PETROLEUM
16-30 Jun
2010253180
23-Jul
4301.1
27-Jul
29-Jul
0.135
3.18
SKY PETROLEUM
16-30 Jun
2010253184
23-Jul
59088.16
27-Jul
29-Jul
0.135
43.71
SKY PETROLEUM
16-30 Jun
2010253176
23-Jul
158710.59
27-Jul
29-Jul
0.135
117.40
SKY PETROLEUM
16-30 Jun
2010253187
23-Jul
4883.32
27-Jul
29-Jul
0.135
3.61
SKY PETROLEUM
1-15 Aug
2010322351
9-Sep
43740.59
13-Sep
16-Sep
0.135
48.53
SKY PETROLEUM
1-15 Aug
2010322356
9-Sep
24516.27
13-Sep
16-Sep
0.135
27.20
SKY PETROLEUM
1-15 Aug
2010322394
9-Sep
7673.79
13-Sep
16-Sep
0.135
8.51
SKY PETROLEUM
1-15 Aug
2010322397
9-Sep
113262.3
13-Sep
16-Sep
0.135
125.67
SKY PETROLEUM
16-31 Aug
2010338734
23-Sep
34532.04
27-Sep
28-Sep
0.135
12.77
SKY PETROLEUM
16-31 Aug
2010338742
23-Sep
8720.21
27-Sep
28-Sep
0.135
3.23
SKY PETROLEUM
16-31 Aug
2010338746
23-Sep
127742.67
27-Sep
28-Sep
0.135
47.25
SKY PETROLEUM
16-31 Aug
2010338757
23-Sep
32258.25
27-Sep
28-Sep
0.135
11.93
SKY PETROLEUM
16-31 Aug
2010338760
23-Sep
19184.47
27-Sep
28-Sep
0.135
7.10
SKY PETROLEUM
1-15 Sept
2010358593
8-Oct
2951.48
12-Oct
13-Oct
0.135
1.09
SKY PETROLEUM
1-15 Sept
2010358887
8-Oct
25463.02
12-Oct
13-Oct
0.135
9.42
SKY PETROLEUM
1-15 Sept
2010358889
8-Oct
8092.36
12-Oct
13-Oct
0.135
2.99
SKY PETROLEUM
1-15 Sept
2010358891
8-Oct
56631.15
12-Oct
13-Oct
0.135
20.95
SO Energy
16-31 Dec
201002697
22-Jan
129965.14
26-Jan
28-Jan
0.16
113.94
SO Energy
16-31 Dec
2010026383
22-Jan
12903.3
26-Jan
28-Jan
0.16
11.31
STAR OIL
1-15 Jan
2010047771
9-Feb
82388.57
11-Feb
15-Feb
0.16
144.46
STAR OIL
1-15 Jan
2010047774
9-Feb
267624
11-Feb
15-Feb
0.16
469.26
STAR OIL
16-31 Jan
2010069209
26-Feb
68552.22
2-Mar
4-Mar
0.16
60.10
STAR OIL
16-31 Jan
2010069203
26-Feb
115556.22
2-Mar
4-Mar
0.16
101.31
STAR OIL
16-31 Jan
2010069199
26-Feb
53716.51
2-Mar
4-Mar
0.16
47.09
SKY PETROLEUM
SKY PETROLEUM
SKY PETROLEUM
SKY PETROLEUM
SKY PETROLEUM
SKY PETROLEUM

Page 97
STAR OIL
1-15 Feb
2010085098
12-Mar
335485.8
16-Mar
18-Mar
0.16
294.12
STAR OIL
1-15 Feb
2010085107
12-Mar
132268.18
16-Mar
18-Mar
0.16
115.96
STAR OIL
1-15 Feb
2010085102
12-Mar
35229.66
16-Mar
18-Mar
0.16
30.89
STAR OIL
16-28 Feb
2010104107
26-Mar
307194.12
30-Mar
1-Apr
0.15
252.49
STAR OIL
16-28 Feb
2010104109
26-Mar
135686.51
30-Mar
1-Apr
0.15
111.52
STAR OIL
1-15 Mar
2010124419
13-Apr
84132.61
15-Apr
20-Apr
0.15
172.88
STAR OIL
1-15 Mar
2010124420
13-Apr
130105.37
15-Apr
20-Apr
0.15
267.34
STAR OIL
16-28 Feb
2010124417
13-Apr
349488.27
15-Apr
20-Apr
0.15
718.13
STAR OIL
16-31 Mar
2010143412
28-Apr
541030.59
30-Apr
5-May
0.15
1,111.71
STAR OIL
16-31 Mar
2010143393
28-Apr
116502.04
30-Apr
5-May
0.15
239.39
STAR OIL
16-31 Mar
2010143405
28-Apr
45763.68
30-Apr
5-May
0.15
94.03
STAR OIL
1-15 Apr
2010160136
12-May
179357.33
14-May
18-May
0.15
294.83
STAR OIL
1-15 Apr
2010160130
12-May
330467.85
14-May
18-May
0.15
543.23
STAR OIL
1-15 May
2010199009
11-Jun
133244.85
15-Jun
18-Jun
0.15
164.27
STAR OIL
1-15 May
2010199012
11-Jun
31541.4
15-Jun
18-Jun
0.15
38.89
STAR OIL
1-15 May
2010199009
11-Jun
295485.57
15-Jun
18-Jun
0.15
364.30
STAR OIL
16-31 May
2010219557
28-Jun
42294.15
30-Jun
5-Jul
0.135
78.22
STAR OIL
16-31 May
2010219566
28-Jun
265234.5
30-Jun
5-Jul
0.135
490.50
STAR OIL
16-31 May
2010219562
28-Jun
169241.88
30-Jun
5-Jul
0.135
312.98
STAR OIL
1-15 Jun
2010238753
13-Jul
147197.19
15-Jul
19-Jul
0.135
217.77
STAR OIL
1-15 Jun
2010238766
13-Jul
31043.96
15-Jul
19-Jul
0.135
45.93
STAR OIL
1-15 Jun
2010238747
13-Jul
277564.32
15-Jul
19-Jul
0.135
410.64
STAR OIL
1-15 Jun
2010238772
13-Jul
45161.55
15-Jul
19-Jul
0.135
66.81
STAR OIL
16-30 Jun
2010260858
29-Jul
124594.4
2-Aug
4-Aug
0.135
92.17
STAR OIL
16-30 Jun
2010260856
29-Jul
48745.8
2-Aug
4-Aug
0.135
36.06
STAR OIL
16-30 Jun
2010260874
29-Jul
33485.62
2-Aug
4-Aug
0.135
24.77
STAR OIL
16-30 Jun
2010260877
29-Jul
272546.37
2-Aug
4-Aug
0.135
201.61
STAR OIL
1-15 Jul
2010282776
13-Aug
120119.41
17-Aug
19-Aug
0.135
88.86
STAR OIL
1-15 Jul
2010282784
13-Aug
13952.34
17-Aug
19-Aug
0.135
10.32
STAR OIL
1-15 Jul
2010282772
13-Aug
116846.55
17-Aug
19-Aug
0.135
86.43
STAR OIL
1-15 Jul
2010282730
13-Aug
216632.07
17-Aug
19-Aug
0.135
160.25
STAR OIL
16-31 Jul
2010301359
26-Aug
68785.04
30-Aug
1-Sep
0.135
50.88
STAR OIL
16-31 Jul
2010301350
26-Aug
737.87
30-Aug
1-Sep
0.135
0.55
STAR OIL
16-31 Jul
2010301364
26-Aug
231542.55
30-Aug
1-Sep
0.135
171.28
STAR OIL
16-31 Jul
2010301327
26-Aug
88889.4
30-Aug
1-Sep
0.135
65.75
STAR OIL
16-31 Jul
2010301341
26-Aug
81621.19
30-Aug
1-Sep
0.135
60.38
STAR OIL
2010324574
13-Sep
32439.19
15-Sep
17-Sep
0.135
24.00
STAR OIL
1-15 Aug
2010324577
13-Sep
240144.75
15-Sep
17-Sep
0.135
177.64
STAR OIL
1-15 Aug
2010324584
13-Sep
59297.44
15-Sep
17-Sep
0.135
43.86
STAR OIL
1-15 Aug
2010324587
13-Sep
105479.69
15-Sep
17-Sep
0.135
78.03
STAR OIL
1-15 Aug
2010324590
13-Sep
3836.89
15-Sep
17-Sep
0.135
2.84
STAR OIL
1-15 Aug
2010324594
13-Sep
104660.1
15-Sep
17-Sep
0.135
77.42
STAR OIL
16-31 Aug
2010340338
24-Sep
11859.49
28-Sep
30-Sep
0.135
8.77
STAR OIL
16-31 Aug
2010340361
24-Sep
75269.25
28-Sep
30-Sep
0.135
55.68
STAR OIL
16-31 Aug
2010343230
27-Sep
89294.98
29-Sep
1-Oct
0.135
66.05
STAR OIL
16-31 Aug
2010343234
27-Sep
202868.55
29-Sep
1-Oct
0.135
150.07
STAR OIL
16-31 Aug
2010343241
27-Sep
129829.5
29-Sep
1-Oct
0.135
96.04
STAR OIL
16-31 Aug
2010343243
27-Sep
32508.95
29-Sep
1-Oct
0.135
24.05
STAR OIL
16-31 Aug
2010343247
27-Sep
79373.31
29-Sep
1-Oct
0.135
58.71
STAR OIL
1-15 Sept
2010362005
11-Oct
3836.89
13-Oct
15-Oct
0.135
2.84
STAR OIL
1-15 Sept
2010361207
11-Oct
143370
13-Oct
15-Oct
0.135
106.05
STAR OIL
1-15 Sept
2010363638
13-Oct
132696.9
15-Oct
18-Oct
0.135
147.24

Page 98
STAR OIL
1-15 Sept
2010363683
13-Oct
100359
15-Oct
18-Oct
0.135
111.36
STAR OIL
1-15 Sept
2010363689
STAR OIL
1-15 Sept
2010363692
13-Oct
32788
15-Oct
18-Oct
0.135
36.38
13-Oct
79024.5
15-Oct
18-Oct
0.135
STAR OIL
16-30 Sept
87.68
2010383078
27-Oct
16487.55
29-Oct
1-Nov
0.135
18.29
STAR OIL
STAR OIL
16-30 Sept
2010383791
27-Oct
48135.57
29-Oct
1-Nov
0.135
53.41
16-30 Sept
2010383795
27-Oct
133179.47
29-Oct
1-Nov
0.135
147.77
STRATEGIC
1-15 Dec
2010023152
20-Jan
6451.65
22-Jan
26-Jan
0.16
11.31
STRATEGIC
1-15 Dec
2010023155
20-Jan
11510.68
22-Jan
26-Jan
0.16
20.18
STRATEGIC
1-15 Dec
2010023146
20-Jan
63943.02
22-Jan
26-Jan
0.16
112.12
STRATEGIC
16-31 Dec
2010030500
26-Jan
66035.87
28-Jan
2-Feb
0.16
144.74
STRATEGIC
16-31 Dec
2010030503
26-Jan
19378.25
28-Jan
2-Feb
0.16
42.47
STRATEGIC
1-15 Jan
2010048166
9-Feb
24762.79
11-Feb
15-Feb
0.16
43.42
STRATEGIC
1-15 Jan
2010048169
9-Feb
13485.52
11-Feb
15-Feb
0.16
23.65
STRATEGIC
16-31 Jan
2010058813
17-Feb
60275.71
19-Feb
23-Feb
0.16
105.69
STRATEGIC
16-28 Feb
2010088512
15-Mar
41519.6
17-Mar
19-Mar
0.16
36.40
STRATEGIC
16-28 Feb
2010099915
23-Mar
23021.3
25-Mar
29-Mar
0.16
20.18
STRATEGIC
1-15 Mar
2010111824
1-Apr
57619.88
5-Apr
9-Apr
0.15
94.72
STRATEGIC
1-15 Mar
2010111818
1-Apr
17091.62
5-Apr
9-Apr
0.15
28.10
STRATEGIC
16-31 Mar
2010126420
14-Apr
62986.63
16-Apr
19-Apr
0.15
77.65
STRATEGIC
16-31 Mar
2010138321
23-Apr
32359.64
27-Apr
29-Apr
0.15
26.60
STRATEGIC
1-15 Apr
2010152611
6-May
41577.3
10-May
12-May
0.15
34.17
STRATEGIC
1-15 Apr
2010152618
6-May
35229.66
10-May
12-May
0.15
28.96
STRATEGIC
16-30 Apr
2010175340
24-May
1046.43
26-May
1-Jun
0.15
2.58
STRATEGIC
16-30 Apr
2010175341
24-May
104396.07
26-May
1-Jun
0.15
257.41
STRATEGIC
16-31 May
2010214093
23-Jun
19860.24
25-Jun
29-Jun
0.15
16.32
STRATEGIC
16-31 May
2010214089
23-Jun
61692.79
25-Jun
29-Jun
0.15
50.71
STRATEGIC
1-15 Jun
2010239330
13-Jul
32744.3
15-Jul
19-Jul
0.135
48.44
STRATEGIC
1-15 Jun
2010239329
13-Jul
70294.99
15-Jul
19-Jul
0.135
104.00
STRATEGIC
1-15 Jul
2010273200
6-Aug
26679.93
10-Aug
12-Aug
0.135
19.74
STRATEGIC
1-15 Jul
2010273197
6-Aug
46249.06
10-Aug
12-Aug
0.135
34.21
STRATEGIC
1-15 Jul
2010296639
23-Aug
30769.47
25-Aug
27-Aug
0.135
22.76
STRATEGIC
16-31 Jul
2010296632
23-Aug
33189.28
25-Aug
27-Aug
0.135
24.55
STRATEGIC
1-15 Aug
2010318670
7-Sep
55006.57
9-Sep
14-Sep
0.135
101.72
STRATEGIC
1-15 Aug
2010318673
7-Sep
12400.63
9-Sep
14-Sep
0.135
22.93
STRATEGIC
16-31 Aug
2010337473
22-Sep
1046.43
24-Sep
27-Sep
0.135
1.16
STRATEGIC
16-31 Aug
2010337478
22-Sep
58243.18
24-Sep
27-Sep
0.135
64.63
STRATEGIC
16-31 Aug
2010337482
22-Sep
21060.53
24-Sep
27-Sep
0.135
23.37
STRATEGIC
16-30 Sept
2010355800
6-Oct
18250.83
8-Oct
3-Nov
26
0.135
175.51
SUPERIOR OIL
1-15 Dec
2010010655
11-Jan
24182.71
13-Jan
15-Jan
0.16
21.20
SUPERIOR OIL
1-15 Feb
2010064623
23-Feb
36908.93
25-Feb
1-Mar
0.16
64.72
SUPERIOR OIL
1-15 Apr
2010157447
10-May
19431.78
12-May
17-May
0.15
39.93
SUPERIOR OIL
16-30 Apr
2010175595
24-May
14998.87
26-May
31-May
0.15
30.82
SUPERIOR OIL
1-15 May
2010196997
10-Jun
5017.95
14-Jun
16-Jun
0.15
4.12
SUPERIOR OIL
1-15 May
2010196986
10-Jun
17305.9
14-Jun
16-Jun
0.15
14.22
SUPERIOR OIL
16-31 May
20101207772
18-Jun
17283.37
21-Jun
23-Jun
0.15
14.21
SUPERIOR OIL
16-31 May
2010207750
18-Jun
5097.6
21-Jun
23-Jun
0.15
4.19
SUPERIOR OIL
1-15 Jul
2010271974
8-Aug
12185.77
11-Aug
27-Aug
16
0.135
72.11
SUPERIOR OIL
1-15 Jul
2010271827
8-Aug
777.54
11-Aug
27-Aug
16
0.135
4.60
SUPERIOR OIL
1-15 Jul
2010271970
8-Aug
6472.12
11-Aug
27-Aug
16
0.135
38.30
SUPERIOR OIL
1-15 Aug
2010321083
9-Sep
18193.02
13-Sep
14-Sep
0.135
6.73
SUPERIOR OIL
1-15 Aug
2010321092
9-Sep
9956.25
13-Sep
14-Sep
0.135
3.68
SUPERIOR OIL
1-15 Oct
2010372052
19-Oct
27957.15
21-Oct
25-Oct
0.135
41.36

Page 99
Tropical Oil
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
UNION OIL GH
LTD
1-31 Dec
2010025156
21-Jan
40687.35
25-Jan
28-Jan
0.16
53.51
1-15/12/09
2009425556
11-Dec
47790
15-Dec
17-Dec
0.16
41.90
1-15/12/09
2009481983
16-Dec
55755
18-Dec
23-Dec
0.16
122.20
1-15/12/09
2009437175
18-Dec
46501.8
22-Dec
24-Dec
0.16
40.77
1-15/12/09
2009441180
21-Dec
30057.62
23-Dec
29-Dec
0.16
79.06
1-15/12/09
2009441190
21-Dec
25795.42
23-Dec
29-Dec
0.16
67.85
16-31/12/09
2009450795
29-Dec
23895
31-Dec
5-Jan
0.16
52.37
16-31/12/09
2009450802
29-Dec
28405.9
31-Dec
5-Jan
0.16
62.26
16-31/12/09
2010002883
5-Jan
47790
7-Jan
11-Jan
0.16
83.80
16-31/12/09
2010008008
8-Jan
50976
12-Jan
15-Jan
0.16
67.04
16-31/12/09
2010007010
23-Jan
48517.45
26-Jan
29-Jan
0.16
63.80
1-15/01/10
2010042180
4-Feb
71685
8-Feb
9-Feb
0.16
31.42
1-15/01/10
2010042201
4-Feb
29485.95
8-Feb
9-Feb
0.16
12.93
16-31/01/10
2010066138
24-Feb
25729.67
26-Feb
1-Mar
0.16
33.84
16-31/01/10
2010066147
24-Feb
90356.81
26-Feb
1-Mar
0.16
118.83
1-15/02/10
2010081027
10-Mar
86837.63
12-Mar
15-Mar
0.16
114.20
1-15/02/10
2010081029
10-Mar
18563.78
12-Mar
15-Mar
0.16
24.41
16-28/02/10
2010101037
24-Mar
118170.07
26-Mar
29-Mar
0.16
155.40
1-15/03/10
2010118452
8-Apr
100760.07
12-Apr
14-Apr
0.15
82.82
1-15/03/10
2010118424
8-Apr
15197.22
12-Apr
14-Apr
0.15
12.49
16-31/03/10
2010138379
23-Apr
19684.53
27-Apr
28-Apr
0.15
8.09
16-31/03/10
2010138387
23-Apr
127044.16
27-Apr
28-Apr
0.15
52.21
1-15/04/10
2010156849
10-May
69850.02
12-May
17-May
0.15
143.53
1-15/04/10
2010156846
10-May
54326.74
12-May
17-May
0.15
111.63
16-31/04/10
2010178290
26-May
83895.91
28-May
31-May
0.15
103.43
16-31/05/10
2010203157
15-Jun
54873.1
17-Jun
18-Jun
0.15
22.55
16-31/07/10
2010297220
24-Aug
2790.47
26-Aug
27-Aug
0.135
1.03
16-31/07/10
2010297206
24-Aug
4301.1
26-Aug
27-Aug
0.135
1.59
16-31/07/10
2010297216
24-Aug
49530.1
26-Aug
27-Aug
0.135
18.32
1-15 Aug
2010319218
8-Sep
41695.11
10-Sep
13-Sep
0.135
46.26
2010319229
8-Sep
19882.08
10-Sep
13-Sep
0.135
22.06
1-15 Aug
2010319236
8-Sep
17204.4
10-Sep
13-Sep
0.135
19.09
16-30 Sept
2010356480
7-Oct
20579.7
11-Oct
3-Nov
23
0.135
175.07
UNIQUE OIL
1-15 Dec
2010013748
13-Jan
35166.73
15-Jan
20-Jan
0.16
77.08
UNIQUE OIL
1-15 Jan
2010051725
11-Feb
20170.58
15-Feb
17-Feb
0.16
17.68
UNIQUE OIL
16-28 Feb
2010088989
16-Mar
92313.63
18-Mar
22-Mar
0.16
161.86
UNIQUE OIL
1-15 Mar
2010093332
18-Mar
99991.77
22-Mar
24-Mar
0.16
87.66
UNIQUE OIL
1-15 Mar
2010104423
26-Mar
73249.78
30-Mar
1-Apr
0.15
60.21
UNIQUE OIL
1-15 Mar
2010104433
26-Mar
45810.18
30-Mar
1-Apr
0.15
37.65
UNIQUE OIL
16-31 Mar
2010118593
8-Apr
49995.88
12-Apr
15-Apr
0.15
61.64
UNIQUE OIL
16-31 Mar
2010118591
8-Apr
33131.58
12-Apr
15-Apr
0.15
40.85
UNIQUE OIL
1-15 Mar
2010118586
8-Apr
8602.2
12-Apr
15-Apr
0.15
10.61

Page 100
UNIQUE OIL
16-31 Mar
2010130377
16-Apr
21006.02
20-Apr
22-Apr
0.15
17.27
UNIQUE OIL
16-31 Mar
2010130368
16-Apr
129059.14
20-Apr
22-Apr
0.15
106.08
UNIQUE OIL
16-31 Mar
2010136747
22-Apr
15869.48
26-Apr
28-Apr
0.15
13.04
UNIQUE OIL
16-31 Mar
20101041059
26-Apr
23176.39
26-Apr
30-Apr
0.15
38.10
UNIQUE OIL
1-15 Apr
2010144181
28-Apr
191844.67
30-Apr
5-May
0.15
394.20
UNIQUE OIL
1-15 Apr
2010159945
12-May
18951.06
14-May
18-May
0.15
31.15
UNIQUE OIL
1-15 Apr
2010160103
12-May
8544.5
14-May
18-May
0.15
14.05
UNIQUE OIL
16-31 Apr
2010167236
18-May
49995.88
20-May
24-May
0.15
82.19
UNIQUE OIL
16-31 Apr
2010171474
20-May
205680.75
24-May
27-May
0.15
253.58
UNIQUE OIL
16-30 Apr
2010187387
2-Jun
25575.8
4-Jun
8-Jun
0.15
42.04
UNIQUE OIL
16-30 Apr
2010187384
2-Jun
16218.29
4-Jun
8-Jun
0.15
26.66
UNIQUE OIL
1-15 May
2010188864
3-Jun
168125.7
7-Jun
9-Jun
0.15
138.19
UNIQUE OIL
1-15 May
2010198173
10-Jun
10115.45
14-Jun
17-Jun
0.15
12.47
UNIQUE OIL
1-15 May
2010198170
10-Jun
25691.2
14-Jun
17-Jun
0.15
31.67
UNIQUE OIL
16-31 May
2010210243
21-Jun
49530.81
23-Jun
25-Jun
0.15
40.71
UNIQUE OIL
16-31 May
2010210245
21-Jun
59646.25
23-Jun
25-Jun
0.15
49.02
UNIQUE OIL
16-31 May
2010214273
23-Jun
14301.15
25-Jun
29-Jun
0.15
23.51
UNIQUE OIL
16-31 May
2010214265
23-Jun
20014.1
25-Jun
29-Jun
0.15
32.90
UNIQUE OIL
1-15 Jun
2010238742
13-Jul
52431.44
15-Jul
19-Jul
0.135
77.57
UNIQUE OIL
1-15 Jun
2010247866
20-Jul
66273.61
22-Jul
26-Jul
0.135
98.05
UNIQUE OIL
16-30 Jun
2010253667
23-Jul
15869.48
27-Jul
29-Jul
0.135
11.74
UNIQUE OIL
16-30 Jun
2010253671
23-Jul
30632.22
27-Jul
29-Jul
0.135
22.66
UNIQUE OIL
16-31 Jul
2010278513
11-Aug
4243.4
13-Aug
17-Aug
0.135
6.28
UNIQUE OIL
16-31 Jul
2010278508
11-Aug
2092.85
13-Aug
17-Aug
0.135
3.10
UNIQUE OIL
1-15 Jul
2010292200
20-Aug
3196.98
24-Aug
26-Aug
0.135
2.36
UNIQUE OIL
1-15 Jul
2010292197
20-Aug
7673.79
24-Aug
26-Aug
0.135
5.68
UNIQUE OIL
1-15 Aug
2010325870
14-Sep
50453.99
16-Sep
20-Sep
0.135
74.64
UNIQUE OIL
1-15 Aug
2010325874
14-Sep
1046.43
16-Sep
20-Sep
0.135
1.55
UNIQUE OIL
16-31 Aug
2010339090
23-Sep
6976.17
27-Sep
28-Sep
0.135
2.58
UNIQUE OIL
16-31 Aug
2010339122
23-Sep
39004.5
27-Sep
28-Sep
0.135
14.43
UNIQUE OIL
16-30 Sept
2010382290
26-Oct
22321.13
28-Oct
2-Nov
0.135
41.28
UNIQUE OIL
16-30 Sept
2010382293
26-Oct
1046.43
28-Oct
2-Nov
0.135
1.94
1-15 Jun
2010229445
6-Jul
77103.3
8-Jul
12-Jul
0.135
114.07
UNITY OIL CO
UNITY OIL CO
1-15 Jun
2010229452
6-Jul
175344.98
8-Jul
12-Jul
0.135
259.41
UNIVERSAL OIL
16-31 Apr
2010132115
19-Apr
9590.93
21-Apr
24-Apr
0.15
11.82
UNIVERSAL OIL
1-15 Apr
2010159547
12-May
7498.08
14-May
18-May
0.15
12.33
UNIVERSAL OIL
16-31 Apr
2010173282
21-May
9533.23
25-May
31-May
0.15
23.51
UNIVERSAL OIL
1-15 May
2010196480
9-Jun
10637.35
11-Jun
14-Jun
0.15
13.11
UNIVERSAL OIL
16-31 May
2010217040
25-Jun
28036.8
29-Jun
5-Jul
0.135
62.22
UNIVERSAL OIL
16-31 May
2010221016
29-Jun
21.29
UNIVERSAL OIL
1-15 Jun
2010236779
12-Jul
UNIVERSAL OIL
1-15 Jun
2010236776
12-Jul
UNIVERSAL OIL
16-31 Jun
2010252097
UNIVERSAL OIL
16-31 Jun
2010252091
UNIVERSAL OIL
1-15 Jul
UNIVERSAL OIL
UNIVERSAL OIL
UNIVERSAL OIL
11510.68
2-Jul
7-Jul
0.135
14-Jul
15-Jul
0.135
3.00
27512.18
14-Jul
15-Jul
0.135
10.18
22-Jul
9417.83
26-Jul
28-Jul
0.135
6.97
22-Jul
29390.85
26-Jul
28-Jul
0.135
21.74
2010278782
11-Aug
24065.17
13-Aug
17-Aug
0.135
35.60
1-15 Jul
2010278785
11-Aug
35554
13-Aug
17-Aug
0.135
52.60
16-31 Jul
2010297901
24-Aug
36559.35
26-Aug
31-Aug
0.135
67.61
16-31 Jul
2010297907
24-Aug
35229.66
26-Aug
31-Aug
0.135
65.15
UNIVERSAL OIL
16-31 Jul
2010297909
24-Aug
8720.21
26-Aug
31-Aug
0.135
16.13
UNIVERSAL OIL
1-15 Aug
2010321984
9-Sep
60759.15
13-Sep
16-Sep
0.135
67.42
UNIVERSAL OIL
1-15 Aug
2010321992
9-Sep
11859.49
13-Sep
16-Sep
0.135
13.16
UNIVERSAL OIL
16-31 Aug
2010348651
30-Sep
29338.67
4-Oct
5-Oct
0.135
10.85
8,720. 21

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UNIVERSAL OIL
16-31 Aug
2010348663
30-Sep
22398.06
4-Oct
UNIVERSAL OIL
16-30 Sept
2010356490
7-Oct
53670.2
UNIVERSAL OIL
1-15 Sept
2010359058
8-Oct
3139.28
UNIVERSAL OIL
16-30 Sept
2010363699
13-Oct
UNIVERSAL OIL
16-30 Sept
2010370550
UNIVERSAL OIL
16-30 Sept
2010371062
UNIVERSAL OIL
16-30 Sept
UNIVERSAL OIL
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
5-Oct
0.135
8.28
11-Oct
3-Nov
23
0.135
456.56
12-Oct
13-Oct
0.135
1.16
36276.08
15-Oct
18-Oct
0.135
40.25
18-Oct
5888.67
20-Oct
22-Oct
0.135
4.36
18-Oct
41832.56
20-Oct
1-Nov
12
0.135
185.67
2010371075
18-Oct
6451.65
20-Oct
1-Nov
12
0.135
28.63
16-30 Sept
2010371080
18-Oct
19882.08
20-Oct
1-Nov
12
0.135
88.24
16-31 Dec
2010004233
6-Jan
4883.32
8-Jan
11-Jan
0.16
6.42
16-31 Dec
2010004228
6-Jan
37394.21
8-Jan
11-Jan
0.16
49.18
1-15 Jan
2010011702
12-Jan
39426.75
14-Jan
18-Jan
0.16
69.13
1-15 Jan
2010022192
20-Jan
35406.27
22-Jan
26-Jan
0.16
62.08
1-15 Jan
2010022193
20-Jan
14969.75
22-Jan
26-Jan
0.16
26.25
16-31 Jan
2010030998
27-Jan
35573.24
29-Jan
3-Feb
0.16
77.97
16-31 Jan
2010030996
27-Jan
7858.95
29-Jan
3-Feb
0.16
17.23
16-31 Jan
2010042504
4-Feb
11392.67
8-Feb
10-Feb
0.16
9.99
16-31 Jan
2010042510
4-Feb
19053.35
8-Feb
10-Feb
0.16
16.70
1-15 Feb
2010053018
12-Feb
5232.13
16-Feb
18-Feb
0.16
4.59
1-15 Feb
2010053014
12-Feb
20772.72
16-Feb
18-Feb
0.16
18.21
1-15 Feb
2010063245
22-Feb
33879.22
24-Feb
26-Feb
0.16
29.70
16-28 Feb
2010069525
26-Feb
31860
1-Mar
4-Mar
0.16
41.90
16-28 Feb
20100178514
5-Mar
23179.22
9-Mar
11-Mar
0.16
20.32
1-15 Mar
2010090845
17-Mar
26465.75
19-Mar
22-Mar
0.16
34.80
1-15 Mar
2010097737
22-Mar
2150.55
24-Mar
29-Mar
0.16
4.71
1-15 Mar
2010097731
22-Mar
8951.01
24-Mar
29-Mar
0.16
19.62
16-31 Mar
2010104522
26-Mar
19673.55
30-Mar
1-Apr
0.15
16.17
16-31 Mar
2010104519
26-Mar
12186.45
30-Mar
1-Apr
0.15
10.02
16-31 Mar
2010110280
31-Mar
29127.13
2-Apr
8-Apr
0.15
71.82
1-15 Apr
2010127906
15-Apr
16057.44
19-Apr
22-Apr
0.15
19.80
1-15 Apr
2010134496
21-Apr
15770.7
23-Apr
27-Apr
0.15
25.92
1-15 Apr
2010138617
23-Apr
5232.13
27-Apr
29-Apr
0.15
4.30
1-15 Apr
2010138609
23-Apr
8602.2
27-Apr
29-Apr
0.15
7.07
16-30 Apr
2010157613
10-May
18638.1
12-May
19-May
0.15
53.62
1-15 May
2010168940
14-May
12903.3
21-May
27-May
0.15
31.82
16-30 Apr
2010163940
14-May
8544.5
18-May
20-May
0.15
7.02
1-15 May
2010168934
19-May
8429.1
21-May
27-May
0.15
20.78
16-30 May
2010178369
26-May
15770.7
28-May
3-Jun
0.15
38.89
16-31 May
2010193049
7-Jun
7751.3
9-Jun
11-Jun
0.15
6.37
1-15 May
2010193044
7-Jun
5734.8
9-Jun
11-Jun
0.15
4.71
16-31 May
2010206502
17-Jun
6549.85
21-Jun
23-Jun
0.15
5.38
16-31 May
2010211834
22-Jun
14337
24-Jun
25-Jun
0.15
5.89
1-15 Jun
2010224868
2-Jul
19533.28
6-Jul
8-Jul
0.135
14.45

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PETROLEUM
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WEST AFRICA
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PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
WEST AFRICA
PETROLEUM
1-15 Jun
2010230716
7-Jul
17204.4
9-Jul
12-Jul
0.135
19.09
16-31 Jun
2010246298
19-Jul
12975.68
21-Jul
26-Jul
0.135
24.00
16-31 Jun
2010251564
22-Jul
17844.32
26-Jul
28-Jul
0.135
13.20
1-15 Jul
2010271085
5-Aug
10752.75
9-Aug
27-Aug
18
0.135
71.59
1-15 Jul
2010271081
5-Aug
11510.68
9-Aug
11-Aug
0.135
8.51
1-15 Jul
2010271056
5-Aug
11148.76
9-Aug
11-Aug
0.135
8.25
16-31 Jul
2010296059
23-Aug
7168.5
25-Aug
27-Aug
0.135
5.30
16-31 Jul
2010296066
23-Aug
7091.57
25-Aug
27-Aug
0.135
5.25
16-31 Aug
2010336777
22-Sep
5734.8
24-Sep
27-Sep
0.135
6.36
16-31 Aug
2010336783
22-Sep
4301.1
24-Sep
27-Sep
0.135
4.77
16-31 Aug
2010336774
22-Sep
7906.33
24-Sep
27-Sep
0.135
8.77
16-31 Aug
2010336779
22-Sep
10288.54
24-Sep
27-Sep
0.135
11.42
1-15 Dec
2009421004
9-Dec
51125
11-Dec
16-Dec
0.135
94.55
1-15 Dec
2009427820
14-Dec
30981.03
16-Dec
21-Dec
0.135
57.29
1-15 Dec
2009437545
18-Dec
17031.3
23-Dec
29-Dec
0.135
37.80
16-31 Dec
2009455029
31-Dec
32510.89
5-Jan
7-Jan
0.135
24.05
16-30 Apr
2010147201
4-May
28243.89
4-May
7-May
0.135
31.34
16-30 Sept
2010366872
14-Oct
2150.55
18-Oct
21-Oct
0.135
2.39
1-15 Aug
2010315910
6-Sep
8720.21
8-Sep
13-Sep
0.135
16.13
1-15 Aug
2010315915
6-Sep
16774.29
8-Sep
13-Sep
0.135
31.02
2010336770
22-Sep
1046.43
24-Sep
27-Sep
0.135
1.16
16-31 Aug
2010336774
22-Sep
7906.33
24-Sep
27-Sep
0.135
8.77
16-31 Aug
2010336777
22-Sep
5734.8
24-Sep
27-Sep
0.135
6.36
16-31 Aug
2010336779
22-Sep
10288.54
24-Sep
27-Sep
0.135
11.42
16-31 Aug
2010336783
22-Sep
4301.1
24-Sep
27-Sep
0.135
4.77
Sub-total
Grand Total
57,634,890.02
101,509.39
104,309,800.53
196,824.90
Appendix B: Delayed transfer of import duties by Ecobank and GCB

Transaction
Date
Expected
Date of
Transfer
Date
Transferred
to BOG
COLLECTION
CENTRE
Total
JAMESTOWN
184,698.52
24/02/2010
26/02/2010
05/03/2010
0.16
566.75
JAMESTOWN
1,496,960.75
10/05/2010
12/05/2010
17/05/2010
0.15
3,075.95
JAMESTOWN
305,806.16
01/06/2010
03/06/2010
09/06/2010
0.15
754.04
JAMESTOWN
245,469.60
03/06/2010
05/06/2010
09/06/2010
0.15
403.51
JAMESTOWN
946,869.40
19/07/2010
21/07/2010
29/07/2010
0.135
2,801.70
JAMESTOWN
894,416.33
23/09/2010
25/07/2010
04/10/2010
71
0.135
23,487.62
ARRIVAL HALL
1,242.24
03/06/2010
05/06/2010
11/06/2010
0.15
3.06
ARRIVAL HALL
3,516.14
30/09/2010
02/10/2010
12/10/2010
10
0.135
13.00
ARRIVAL HALL
1,337.72
30/06/2010
02/07/2010
09/07/2010
0.135
3.46

Days
Delayed
Prime
rate
Interest
Page 103
ARRIVAL HALL
2,392.53
02/04/2010
04/04/2010
13/04/2010
0.15
8.85
ARRIVAL HALL
1,113.30
16/05/2010
18/05/2010
10/06/2010
23
0.15
10.52
ARRIVAL HALL
2,104.88
26/05/2010
28/05/2010
08/06/2010
11
0.15
9.52
TEMA SAFEBOND
123,250.55
21/01/2010
23/01/2010
02/02/2010
10
0.16
540.28
TEMA SAFEBOND
206,330.89
22/01/2010
24/01/2010
05/02/2010
12
0.16
1,085.36
K.I.A
510,664.79
05/03/2010
07/03/2010
16/03/2010
0.16
2,014.68
K.I.A
117,374.43
09/03/2010
11/03/2010
16/03/2010
0.16
257.26
K.I.A
224,526.86
31/03/2010
02/04/2010
07/04/2010
0.15
461.36
K.I.A
402,863.71
09/06/2010
11/06/2010
15/06/2010
0.15
662.24
K.I.A
339,645.58
20/05/2010
22/05/2010
18/06/2010
27
0.15
3,768.67
K.I.A
352,402.56
27/05/2010
29/05/2010
18/06/2010
20
0.15
2,896.46
K.I.A
221,448.40
21/01/2010
23/01/2010
28/01/2010
0.18
546.04
K.I.A
176,001.00
08/09/2010
10/09/2010
05/10/2010
25
0.135
1,627.41
K.I.A
359,148.71
10/11/2010
12/11/2010
18/11/2010
0.135
797.01
AFLAO
17,380.09
27/05/2010
29/05/2010
10/06/2010
12
0.15
85.71
AFLAO
78,371.48
25/06/2010
27/06/2010
07/07/2010
10
0.135
289.87
AFLAO
40,572.15
23/12/2010
25/12/2010
31/12/2010
0.135
90.04
AFLAO
TEMA
LONGROOM
TEMA
LONGROOM
TEMA
LONGROOM
TEMA
LONGROOM
47,293.81
24/08/2010
26/08/2010
16/09/2010
21
0.135
367.34
3,014,916.20
31/03/2010
02/04/2010
06/04/2010
0.15
4,956.03
1,721,903.80
30/03/2010
01/04/2010
06/04/2010
0.15
3,538.16
3,544,679.50
25/03/2010
27/03/2010
06/04/2010
10
0.15
14,567.18
2,684,790.59
23/03/2010
25/03/2010
29/03/2010
0.16
4,707.58
ELUBO
7,647.53
31/10/2010
02/11/2010
30/11/2010
28
0.135
79.20
ELUBO
59,021.02
30/10/2010
01/11/2010
30/11/2010
29
0.135
633.06
ELUBO
66,907.73
15/10/2010
17/10/2010
25/10/2010
0.135
197.97
18,403,068.95
75,306.86
RECEIPIENT BANK: GHANA COMMERCIAL BANK
COLLECTION
CENTRE
Transaction
Date
Total
Expected
Date of
Transfer
Date
Transferred
to BOG
Days
Delayed
GH
TEMA MAIN
TEMA SAFEBOND
HIGH STREET
AFGO
HIGH STREET
AFGO
HIGH STREET
AFGO
HIGH STREET
AFGO
HIGH STREET
AFGO
HIGH STREET
AFGO
HIGH STREET
AFGO
Prime
rate
Interest
GH
GH
10,185,386.69
14/12/2010
16/12/2010
29/12/2010
13
0.135
48,973.57
284,229.17
13/12/2010
15/12/2010
29/12/2010
14
0.135
1,471.76
69,768.35
11/12/2010
13/12/2010
29/12/2010
16
0.135
412.88
819,827.39
13/12/2010
15/12/2010
29/12/2010
14
0.135
4,245.13
226,146.81
14/12/2010
16/12/2010
29/12/2010
13
0.135
1,087.36
1,363,931.59
15/12/2010
17/12/2010
29/12/2010
12
0.135
6,053.61
1,810,108.28
16/12/2010
18/12/2010
29/12/2010
11
0.135
7,364.41
839,052.27
17/12/2010
19/12/2010
29/12/2010
10
0.135
3,103.34
814,916.24
20/12/2010
22/12/2010
29/12/2010
0.135
2,109.85

Page 104
TEMA MAIN
1,989,569.42
11/12/2010
13/12/2010
29/12/2010
16
0.135
11,773.89
TEMA MAIN
6,089,366.89
13/12/2010
15/12/2010
29/12/2010
14
0.135
31,531.24
TEMA MAIN
2,106,450.38
14/12/2010
16/12/2010
29/12/2010
13
0.135
10,128.28
284,229.17
13/12/2010
15/12/2010
29/12/2010
14
0.135
1,471.76
AFLAO
56,764.90
13/12/2010
15/12/2010
29/12/2010
14
0.135
293.93
AFLAO
612,076.40
14/12/2010
16/12/2010
29/12/2010
13
0.135
2,943.00
AFLAO
48,295.52
15/12/2010
17/12/2010
29/12/2010
12
0.135
214.35
AFLAO
121,496.21
16/12/2010
18/12/2010
29/12/2010
11
0.135
494.31
AFLAO
74,878.50
17/12/2010
19/12/2010
29/12/2010
10
0.135
276.95
AFLAO
54,778.36
18/12/2010
20/12/2010
29/12/2010
0.135
182.34
AFLAO
13,636.16
19/12/2010
21/12/2010
29/12/2010
0.135
40.35
AFLAO
33,118.20
20/12/2010
22/12/2010
29/12/2010
0.135
85.74
AFLAO
35,896.56
21/12/2010
23/12/2010
29/12/2010
0.135
79.66
TAKORADI MAIN
231,490.65
13/12/2010
15/12/2010
31/12/2010
16
0.135
1,369.92
TAKORADI MAIN
555,620.13
14/12/2010
16/12/2010
31/12/2010
15
0.135
3,082.55
TAKORADI MAIN
241,376.11
15/12/2010
17/12/2010
31/12/2010
14
0.135
1,249.87
TAKORADI MAIN
168,990.98
16/12/2010
18/12/2010
31/12/2010
13
0.135
812.55
TAKORADI MAIN
223,303.33
17/12/2010
19/12/2010
31/12/2010
12
0.135
991.10
TAKORADI MAIN
841,359.88
20/12/2010
22/12/2010
31/12/2010
0.135
2,800.69
TAKORADI MAIN
188,126.02
21/12/2010
23/12/2010
31/12/2010
0.135
556.65
TAKORADI MAIN
54,896.16
01/03/2010
03/03/2010
11/03/2010
0.16
192.51
TAKORADI MAIN
326,889.42
05/03/2010
07/03/2010
19/03/2010
12
0.16
1,719.53
TAKORADI MAIN
89,950.36
16/03/2010
18/03/2010
31/03/2010
13
0.16
512.59
TAKORADI MAIN
77,003.33
17/03/2010
19/03/2010
31/03/2010
12
0.16
405.06
TAKORADI MAIN
51,916.95
18/03/2010
20/03/2010
31/03/2010
11
0.16
250.34
TAKORADI MAIN
40,733.57
19/03/2010
21/03/2010
31/03/2010
10
0.16
178.56
TAKORADI MAIN
433,710.92
22/03/2010
24/03/2010
07/04/2010
14
0.15
2,495.32
TAKORADI MAIN
HIGH STREET
AFGO
462,172.58
06/09/2010
08/09/2010
23/09/2010
15
0.135
2,564.11
521,205.91
21/05/2010
23/05/2010
31/05/2010
0.15
1,713.55
TEMA SAFEBOND
TEMA MAIN
3,109,025.05
20/05/2010
22/05/2010
31/05/2010
0.15
11,499.13
TEMA MAIN
2,516,139.33
21/05/2010
23/05/2010
31/05/2010
0.15
8,272.24
TEMA MAIN
1,234,314.01
22/05/2010
24/05/2010
31/05/2010
0.15
3,550.77
TEMA MAIN
4,529,450.84
11/11/2010
13/11/2010
22/11/2010
0.135
15,077.49
TEMA MAIN
1,585,200.06
14/09/2010
16/09/2010
03/11/2010
48
0.135
28,142.73
TEMA MAIN
1,423,694.33
22/09/2010
24/09/2010
03/11/2010
40
0.135
21,062.88
TEMA MAIN
3,213,105.49
30/09/2010
02/10/2010
03/11/2010
32
0.135
38,029.08

Page 105
TEMA MAIN
420,437.50
02/10/2010
04/10/2010
03/11/2010
30
0.135
4,665.13
TEMA MAIN
1,746,567.16
04/10/2010
06/10/2010
03/11/2010
28
0.135
18,087.74
TEMA MAIN
2,375,312.67
06/10/2010
08/10/2010
03/11/2010
26
0.135
22,842.05
TEMA MAIN
2,032,558.57
07/10/2010
09/10/2010
03/11/2010
25
0.135
18,794.21
TEMA MAIN
690,832.35
08/10/2010
10/10/2010
03/11/2010
24
0.135
6,132.32
TAKORADI MAIN
113,530.97
18/10/2010
20/10/2010
08/11/2010
19
0.135
797.83
TAKORADI MAIN
433,710.92
22/03/2010
24/03/2010
28/04/2010
35
0.15
6,238.31
TAKORADI MAIN
15,555.52
23/03/2010
25/03/2010
28/04/2010
34
0.15
217.35
TAKORADI MAIN
77,003.33
17/03/2010
19/03/2010
01/04/2010
13
0.15
411.39
TAKORADI MAIN
51,943.95
18/03/2010
20/03/2010
01/04/2010
12
0.15
256.16
TAKORADI MAIN
40,733.57
19/03/2010
21/03/2010
01/04/2010
11
0.15
184.14
TAKORADI MAIN
89,950.36
16/03/2010
18/03/2010
29/03/2010
11
0.16
433.73
TAKORADI MAIN
52,299.30
17/02/2010
19/02/2010
01/03/2010
10
0.16
229.26
TAKORADI MAIN
55,986.23
18/02/2010
20/02/2010
01/03/2010
0.16
220.88
TAKORADI MAIN
41,486.25
19/02/2010
21/02/2010
01/03/2010
0.16
145.49
58,291,507.52

360,522.91
Page 106
REPORT AND FINANCIAL

STATEMENTS
ON THE
PUBLIC ACCOUNTS OF GHANA
(CONSOLIDATED FUND)
FOR THE YEAR ENDED

DECEMBER 31, 2010
TABLE OF CONTENTS
PAGE
ACRONYMS
2-3
CAG'S REPORT ON THE FINANCIAL STATEMENTS
4-21
FINANCIAL STATEMENTS
RECEIPTS AND PAYMENTS
22
REVENUE AND EXPENDITURE
23
BALANCE SHEET
24
CASH FLOW STATEMENT
25
NOTES TO THE ACCOUNTS
27-32
SCHEDULES
33-85
ADDITIONAL INFORMATION
86-100
STATEMENT OF ASSETS AND LIABILITIES
87
STATEMENT OF REVENUE AND EXPENDITURE
88
CHARTS
89
TRENDS
90
SUPPLEMENTARY STATEMENTS
91-100
List of Acronyms
ARIC
Audit Report Implementation Committee
BDU
Budget Development Unit
BoG
Bank of Ghana
BMS
Budget Management System
BPEMS
Budget and Public Expenditure Management System
CAG
Controller and Accountant -General
CAGD
Controller and Accountant-Generals Department
CEPS
Customs Excise and Preventive Services
FAA
Financial Administration Act 2003 Act 654
FAR
Financial Administration Regulations LI 1802
FWSC
Fair Wages and Salaries Commission
GCNet
Ghana Community Network
GES
Ghana Education Service
GHS
Ghana Health Service
GIFMIS
Ghana Integrated Financial Management Information System
GoG
Government of Ghana
GPRS
Ghana Poverty Reduction Strategy
GRA
Ghana Revenue Authority
HIPC
Highly Indebted Poor Country
HRMS
Human Resource Management System
IGF
Internally Generated Funds
IPPD
Integrated Personnel and Payroll Database
IRS
Internal Revenue Service
MDA
Ministries, Departments and Agencies
MDBS
MultiDonor Budgetary Support
MDRI
Multilateral Debt Relief Initiative
MINT
Ministry of Interior
MLGRD
Ministry of Local Government and Rural Development
MMDA
Metropolitan Municipal and District Assembly

2
MoE
Ministry of Education
MoFEP
Ministry of Finance and Economic Planning
MoH
Ministry of Health
MoT
Ministry of Transport
MoD
Ministry of Defence
MOTI
Ministry of Trade and Industry
MESW
Ministry of Employment and Social Welfare
MoJ
Ministry of Justice
MoCC
Ministry of Chieftaincy and Culture
MoWAC
Ministry of Women and Children Affairs
MoYS
Ministry of Youth and Sports
MEST
Ministry of Environment Science and Technology
MoRH
Ministry of Road and Highways
MFA
Ministry of Foreign Affairs and Regional Integration
MLNR
Ministry of Lands and Natural Resources
MoEN
Ministry of Energy
MoC
Ministry of Communication
MoFA
Ministry of Food and Agriculture
PSC
Public Services Commission
MWRWH
Ministry of Water Resources, Works and Housing
NHIL
National Health Insurance Levy
PDI
Public Debt and Investment
PFM
Public Financial Management
SOE
State Owned Enterprise
SSNIT
Social Security and National Insurance Trust
VATS
Value Added Tax Service
REPORT OF THE CONTROLLER AND ACCOUNTANT-GENERAL ON THE

PUBLIC ACCOUNTS ON THE CONSOLIDATED FUND
1.
INTRODUCTION
The Controller and Accountant-General is required by Section 41 of the Financial

Administration Act (FAA), 2003 Act 654 and Regulation 191 of the Financial
Administration Regulations (FAR), 2004, LI 1802 to prepare and transmit to the
Auditor-General and the Minister of Finance and Economic Planning (MoFEP) the
Public Accounts on the Consolidated Fund of the Republic of Ghana by March 31
of the year following the financial year.
The financial statements comprise:
A Statement of Receipts and Payments

A Balance Sheet
A Statement of Revenue and Expenditure
A Cash Flow Statement
Notes to the Accounts
The following statements are included in the financial statements in line with the
requirements of Regulation 191 of the FAR:
i.
ii.
iii.
iv.
v.
vi.
Summary of Functional Classification of Expenditure by MDA and Item

Summary Report on Poverty and HIPC Expenditure
Analysis of the Position of:
Public Debt
Grants
Deposits
Advances
Loans
Investments
Other duties of the CAG

As Chief Accounting Officer of Government, the CAG:
Advises the Minister and Government on accountancy matters and
approves accounting instructions of departments.
Manages the payroll on salaries and pensions.
Promotes and develops efficient accounting systems within MDAs.
Manages the Value Books of Government.
THE SCOPE OF THE FINANCIAL STATEMENTS:
In compliance with Articles 175 and 176 of the Constitution of the Republic of
Ghana and Section 41 of the FAA, these financial statements known as the Public
Accounts of Ghana are prepared on the Consolidated Fund only. They do not
include other public funds established by or under Acts of Parliament and
retained Internally Generated Funds.
3.
STATUS OF MONTHLY PUBLIC ACCOUNTS ON THE CONSOLIDATED

FUND
The Monthly Public Accounts on the Consolidated Fund for 2010 have been
prepared up to December.
4.
AUDIT REPORT ON ANNUAL PUBLIC ACCOUNTS
4.1
STATUS OF IMPLEMENTATION OF THE 2009 AUDIT

RECOMMENDATIONS ON THE PUBLIC ACCOUNTS ON THE
CONSOLIDATED FUND
CAG has put in place the following measures to address the Auditor-Generals
recommendations on the year 2009 Public Accounts on the Consolidated Fund:
a) Inadequate accounting for Foreign Missions Special Collections

To ensure adequate accounting and reporting on revenue, a Revenue Unit has
been established at the CAGD. The responsibility of the unit includes the receipt,
accounting, monitoring of monthly returns and maintaining records on revenue
including foreign missions and other non-tax revenue.
b) Inadequate record keeping of GoG Equity Investments
In addition to improving upon record keeping, quarterly collaborative review
meetings between Public Debt and Investment (PDI) and Aid and Debt
Management Division (ADMD) of MoFEP, have been instituted to reconcile and
ensure completeness of figures in the accounts.
c) Delays in Payment of External Debts Resulting in the Payment of

Penalties
To avoid future delays in external debt payment, a debt management system
has been put in place to ensure that follow up is made on demand notices from
creditor institutions and warrants are processed upfront for subsequent payment
of debts on time.
d) Delays in the transfer of Non-Tax Revenue into the Consolidated

Fund
The on-site banking is ongoing and to further enhance the system, CAGD has
established a Revenue Unit. This Unit in collaboration with NTRU of MoFEP
regularly monitors the collections made by the commercial banks. It also
receives and reviews reconciliations prepared by MDAs. This is to ensure that
revenue collected by MDAs is transferred promptly to the designated account at
BoG.
e) Delays in the transfer of indirect taxes into the Consolidated Fund
The Revenue Unit established by CAG works in collaboration with GRA, regularly
monitors and reviews collections made by the commercial banks. This is to
ensure that revenue collected by GRA is transferred promptly to the designated
account at BoG.
f) Understatement of Public Servants Housing Loan Scheme

CAGD reviews the accounts of the Public Servants Housing Loan Scheme and the
Public Accounts for the year 2010 are updated accordingly.
g) Non-certification of Salary Payment Vouchers

The CAG has issued a circular to all Heads of MDAs and MMDAs reminding them
of their responsibility as stated in Regulation 304 of the FAR, 2004 LI 1802 with
respect to non-certification of Salary Payment Vouchers and sanctions that
follow.
The CAG has directed that payroll Clinics be established in all Districts
Assemblies. The responsibilities of schedule officers include follow-up on the
return on certified payment vouchers by the MDAs/MMDAs.
The Payroll Statistics Unit (PSU) at CAGD monitors the submission of the
returned vouchers and report defaulters to management for the appropriate
sanctions to be applied.
h) Delays in repayment of vehicle advances by MDAs

The Advances Unit of the CAGD is regularly monitoring to ensure that the
subvented agencies pay promptly.
i)
Inadequate disclosure of GoG Investments in Three (3) Listed Public

Companies
MoFEP is in the process of establishing an Administering Authority to coordinate

all government investments which will ensure information flow to CAGD for
update of records.
j) Delays in the transfer of Funds by SSNIT into the National Health
Insurance Levy (NHIL) Accounts
SSNIT has indicated that they have put in place a system to ensure prompt
transfer of monies into NHIL Account.
k) Overstatement of NHIL Receipts
The CAGD Revenue Unit regularly reconciles data between CAGD and the Ghana
Revenue Authority to ensure the accuracy of NHIL receipts in the accounts.
l)
Non-Disclosure of Road Fund Transfer
The road fund transfer forms part of the petroleum levy amount which is fully
disclosed by way of notes to the accounts.
m) Understatement of Other Payments
Reconciliation mechanism has been put in place between MoFEP, CAGD and BoG
to ensure accuracy of figures reported in the accounts.
n) Inconsistencies in the underlying expenditure records of MDAs when

compared with the schedule disclosed in the Public Accounts
Heads of MDAs have been directed to prepare financial statements. They are to
classify the payments into central GoG, IGF and Donor to facilitate reconciliation
with the Public Accounts.
The treasuries have also been instructed to furnish the MDAs with monthly
revenue and expenditure statements for reconciliation. This has been largely
complied with by MDAs.
o) Inadequate Disclosure of Investment in Home Finance Company
(HFC) Bank
Regular review meetings between PDI and ADMD have been instituted to
reconcile and ensure completeness of figures on investment incorporated in the
accounts.
p) External Debt Stock Overstated
Regular review meetings between PDI and ADMD have been instituted to
reconcile and ensure completeness of external debt stock figures incorporated in
the accounts.
q) Un-reconciled Bank Balances
Management has put in place adequate measures to ensure preparation of bank
reconciliation statements. Bank reconciliation statements in all accounts making
the Consolidated Fund Bank balances have been prepared.
r) Failure to reconcile the Treasury Main Accounts with the relevant
bank statements
Management has put in place adequate measures to ensure preparation of bank
reconciliation statements on the Treasury Main Accounts. Reconciliation
statement has been prepared for 2010.
s) Non Payment of Rent by Occupants of Government Bungalows and
Flats
A Committee set up by the Minister-MoFEP has comprehensively reviewed the
process of bungalow allocation including rent deductions. The committee is to
submit its report to the MinisterMoFEP for the appropriate policy direction.
8
Meanwhile, measures have been put in place to ensure that CAGD is advised on
the allocation of bungalows to staff for effective deduction of monthly rent on the
payroll.
t) Overstatement of Direct Tax Revenue
CAGD has set up a Revenue Unit to regularly reconcile revenue figures with GRA
and to ensure that figures are reported accurately in the accounts.
u) Non Payment of Divestiture Proceeds into the Consolidated Fund
CAG has been informed by DIC that proceeds from divested companies are held
until all obligations are paid off and the net transferred into the consolidated
fund.
5.
SUMMARY OF RECEIPTS AND PAYMENTS FOR THE YEAR 2010
The summary of Receipts and Payments for the year is as follows:

2010
BUDGET
GHM
2010
ACTUAL
GHM
2010
VARIANCE
GHM
2009
ACTUAL
GHM
Receipts
10,267.43
12,333.77
2,066.33
10,888.39
Payments
11,230.96
12,401.12
(1,170.16)
10,853.85
(963.53)
(67.35)
896.17
34.54
Net Receipts/
(Payments)
6.
SUMMARY OF REVENUE AND EXPENDITURE FOR THE YEAR 2010
The summary of Revenue and Expenditure for the year is as follows:

2010
BUDGET
GHM
2010
ACTUAL
GHM
2010
VARIANCE
GHM
2009
ACTUAL
GHM
Revenue
6,931.34
6,676.00
(255.34)
4,505.65
Expenditure
9,280.72
10,563.81
(1,283.09)
5,384.98
(2,349.38) (3,887.81)
(1,538.43)
(879.33)
Surplus(Deficit)
Total Revenue for 2010 amounted to GH6,676.00 million as against the

budgeted revenue of GH6,931.34 million. This gave an unfavourable variance
of GH255.34million.
The total expenditure amounted to GH10,563.81 million as against the budgeted
figure of GH9,280.72 million. There was therefore an unfavourable variance of
GH1,283.09 million
7
SYSTEMS REVIEW AND IMPROVEMENTS
During the year the Department continued to review its financial management
systems and procedures with the view of improving upon its service delivery.
Some of the reviews carried out were:
7.1
Operational Improvements in the Chief Cashiers Section
In line with the policy of the Development Partners on use of Country Systems
to disburse project funds, CAGD continued to use the treasury system to process
and report the payment of the following project funds:
1.
The District Development Facility to all Assemblies throughout the country

and
2.
The Northern Region Small Town Water and Sanitation Project funds
through the various treasuries in the Northern Region to the beneficiaries.
7.2 Monitoring and Evaluation

To ensure uniformity and timely submission of accounts, CAGD has, to date
completed the deployment of 34 Standalone Computerized Financial Systems to
selected MMDAs, of which 14 was deployed during the year under review. The
Development Partners (DP) have greatly supported the Department in this
cause.
7.3
GHANA INTEGRATED FINANCIAL MANAGEMENT INFORMATION

SYSTEM (GIFMIS) PROJECT
7.3.1 Strategic Plan

In order to maintain momentum on the GIFMIS, an interim strategy was
developed and implemented in 2010. Issues relating to Oracle licensing were
resolved. The decision to run Oracle R12 on an IBM hardware platform was also
approved for implementation.
10
There was also the establishment of advocates and coordinators within each
MDA to facilitate the implementation of the GIFMIS project.
7.3.2 Support by Development Partners

The World Bank undertook two appraisal missions in 2010 as part of the
preparation towards the funding of the Project. The GIFIMIS Chart of Accounts
and Budget Classification structure were improved with technical assistance from
the World Bank.
The following Development Partners are providing support to the project:
World Bank
Department for International Development (DFID)
DANIDA
European Union
Key achievements by the Project in 2010 were
GIFMIS Strategic Objectives were agreed and the Master Project Plan
Prepared
Chart of Accounts Structure Approved which is Government Finance
Statistics(GFS) compliant has been endorsed by IMF and the World Bank
GIFMIS Conceptual Design has been Developed and approved
Financial and Management Accounting Training undertaken for 60 GIFMIS
Internal Support Teams (GIST)
General Ledger version 12 strategy and Implementation Plan agreed
A document was prepared to guide the establishment of the Treasury
Single Account in collaboration with US Treasury Office.
The GIFMIS project is to be rolled out fully by end of year 2012.
7.3.4 Staff Development
Based on recent developments at the Public Accounts Committee hearings, it

became obvious that there is lack of capacity and compliance with the PFM
system. In view of this and as part of CAGD continuous capacity building
programme, the Department organized a nation-wide financial management
training for 1500 accounting personnel drawn from MDAs and MMDAs. This will
enhance the effective and efficient accounting and reporting on all public funds
designated under the care of the CAG.
11
8 KEY ACHIEVEMENTS
8.1
PAYROLL MANAGEMENT
As part of measures to improve the management of the payroll, the Department

undertook the following programmes.
8.1.1 Migration of Subvented Agencies
To manage the public payroll cost in a more effective way, the Government in
2007 instituted a policy to migrate all Subvented Agencies onto the Mechanised
payroll at the CAGD.
In 2010, 22 agencies were migrated bringing the total to 97 agencies out of the
137 to be migrated onto the system.
The remaining agencies are expected to be migrated during the year 2011.
8.1.2 Single Spine Pay Policy

The Government in 2009 adopted the Single Spine Pay Policy (SSPP) as a new
Pay Policy effective January, 2010. The implementation of the policy commenced
in July, 2010 with retrospective effect from January 2010.
As at end of December 2010, a total number of 14 Institutions on the
mechanized payroll were placed on the Single Spine Salary Structure. In
addition, 14 subvented organizations have been paid on the SSSS. These include
Police Service, Fire service, Prison Service and Ghana Immigration Service.
8.1.3 Establishment of Payroll Clinics
The CAG has initiated the establishment of payroll clinics (units) at the regional
and district treasuries to address concerns of employees and pensioners.
The role of these units shall include:
Educating employees and pensioners and other stake holders on payroll
procedures.
Supporting the overall management of payrolls in the districts and the
regions.
Receiving and addressing payroll complaints.
8.1.4 Decentralisation of The Printing Of Payroll Reports
Currently all payroll reports are produced and printed at CAGD Head office and
distributed nationwide. This state of affairs causes some delays in the payment
of Pensions and Salaries.
12
To address this problem the Department has concluded arrangements for

printing of payroll reports at four selected regional centers - Kumasi, SekondiTakoradi, Ho and Tamale. The decentralization of the payroll printing to the
regions will speed up the distribution of the payroll reports to the MDAs and
MMDAs and facilitate timely feedback to the CAG.
8.1.5 Establishment of A Disaster Recovery System
To ensure business continuity the Department has concluded arrangements to
establish a disaster recovery system. This is to ensure system availability in case
of interruption to the system at the Head Office.
8.1.6 Staff on Government Payroll
As at 31st December, 2010 the total number of active workers on the payroll
stood at 418,517 as against 403,391 in December 2009. The increase was
mainly due to the migration of 22 subvented agencies and placement of new
teacher and nursing trainees on the Central Payroll.
8.1.7 Pension Arrears
The retro-active component of the IPPD2 software was activated during the year
to facilitate the payment of pension arrears.
8.2
INTERNAL AUDIT AND INVESTIGATONS
The Department approved and signed the Internal Audit Manual and Charter.
These documents will guide the Internal Audit and Investigation Division of
CAGD in the conduct of its functions.
The standalone version of the Idea Software has been installed to facilitate the
interrogation of the payroll database.
The Department has also negotiated with the Information Systems Audit and
Control Association (ISACA), to train staff of the Internal Audit and Investigation
Division to enhance their skills in systems audit.
During the year under review, CAGD formed and inaugurated its ARIC. The
committee has reviewed outstanding internal audit reports for the years 2007 to
2009.
8.3
PUBLIC RELATIONS
In year 2010, series of staff durbars were held to serve as a platform to address
issues of concerns of staff and their clienteles and the general public. The
Minister of Finance and Economic Planning attended and addressed one of these
durbars.
The Public Relations Section sustained the publication of the Treasury Newsletter
and is in the process of introducing GIFMIS Newsletter.
13
8.4 REVENUE MANAGEMENT

As part of measures to improve revenue generation and reporting, the following
initiatives were undertaken during the year.
8.4.1 Revenue Unit
A Revenue Unit was established at CAGD to co-ordinate, acknowledge receipt
and report on revenue inflows into the Consolidated Fund and other public funds.
It is expected that the effective operation of this Unit will enhance effective cash
management and financial reporting.
8.4.2 Ghana Revenue Authority
During the year under review, the collection of revenue by VATS, IRS and CEPS
was placed under one umbrella organisation, the GRA.
8.5 RESEARCH AND DEVELOPMENT

In the year 2010, CAGD embarked on a study to assess the application and
effectiveness of financial laws which were promulgated in 2003 and 2004 to
provide the platform for the management of public funds. It is expected that the
outcome of the research will offer the opportunity to adopt alternative strategies
in ensuring the effective application of the laws.
OPERATIONAL CHALLENGES
The Department faces a number of challenges in the execution of its mandate,

which must be addressed in order to secure the success of our business
operations and meet key corporate goals and stakeholders expectations.
9.1
IMPLEMENTATION OF ANNUAL APPROPRIATION ACTS
The structure and management of the Consolidated Fund place project grants
and loans outside the control of CAG. This situation makes it difficult to report
accurately on the actual expenditure made on these funds in the Public Accounts
on the Consolidated Fund.
These funds are disbursed directly to the MDAs outside the treasury system and
therefore pose the risk of over-expenditure on the Annual Appropriation.
14
9.2
PROPOSED CONSTITUTIONAL AMENDMENT
In response to the request for proposals for amendment by the Constitutional

Review Commission, CAG submitted proposals for the amendments of chapter
13 of the 1992 Constitution, specifically on Articles 175-179:
To rectify the fragmentation of reporting on public funds (the Consolidated Fund
and other public funds), it has been proposed that the role of CAG should be
recognized in the Constitution and empowered to recommend and establish
financial management systems for all public funds and report thereon as is the
best practice.
9.3 LOGISTICS REQUIREMENT
Over the years, the CAGs operations have expanded in scope. Systems are
reviewed continuously to enhance service delivery through initiation of
programmes and projects. These programmes and projects include GIFMIS, the
establishment of a disaster recovery system, decentralization of payroll printing,
among others.
Requirements for logistics to support these programmes have outstripped
current facilities. In particular, the Department has serious challenges with office
accommodation, vehicles for monitoring and resources for systems review at the
Head Office, Regional and District Offices which are hindering optimal
performance.
Some of these reviews have temporary effect whilst other would have long term
effects and therefore, manpower and other logistics have to be procured. In the
coming year, the Department would review its strategic plan and provide for all
requirements in future budgets.
15
10
HIGHLIGHTS OF THE FINANCIAL STATEMENTS
10.1 REVENUE
Total Revenue for 2010 amounted to GH6,676.00 million, as against the
budget estimate of GH6,931.34 million resulting in a 3.68% adverse variance.
However there was 21.57% increase over that of 2009.
The breakdown is as follows:
2010
Budget
GHM
Direct Tax
Indirect Tax
TOTAL
10.1.1
2010
Variance
GHM
2009
Actual
GHM
2,235.39
2,381.84
146.45
1,790.27
3,041.69
2,322.97
(718.71)
1,787.23
289.75
524.25
234.50
472.06
1,364.51
1,446.94
82.43
1,442.00
6,931.34
6,676.00
(255.33)
5,491.57
Non Tax Revenue

Grants
2010
Actual
GHM
Direct Tax
Direct taxes which comprise personal income tax, taxes on self-employed,

company tax and other direct taxes collected for the year amounted to
GH2,381.84 million as against the budgeted figure of GH2,235.39 million. This
is 6.55% higher than the budget for the year and 33.04% higher than the actual
in 2009.
10.1.2
Indirect Tax
Indirect tax which consists of Value Added Tax and Tax on International Trade
yielded GH2,322.97 million as against a budgeted figure of GH3,041.69 million.
Thus, the actual indicates a 23.63% shortfall against the budget and an increase of
29.98% over the collection for 2009.
10.1.3
Non-Tax Revenue
Non-Tax Revenue collected during the year amounted to GH524.25million,

against the projection of GH289.75 million. The actual indicates an increase of
81% as compared with the budget and 11.06% increase over that of 2009.
16
10.1.4
Grants
Total Grants received during the year amounted to GH1,446.94 million as against
the budgeted figure of GH1,364.51 million. The actual indicates a 6.04% increase
over the budgeted figure for the year and 0.34% decrease over that of year 2009.
Multi Donor Budget Support (MDBS) received during the year from Donors
which forms part of the grant is as stated below:
DONOR
THE NETHERLANDS
UNITED KINGDOM
EUROPEAN COMMISSION
SWITZERLAND
JAPAN
CANADA (CIDA)
DENMARK
FRANCE
TOTAL
AMOUNT
GHM
38.00
103.08
75.24
10.42
5.11
26.65
18.71
11.85
289,07
10.2 EXPENDITURE
Total expenditure amounted to GH10,563.82 million as against the budgeted
amount of GH 9,280.72 million. Total expenditure incurred was 13.83% higher
than expected and also 30.72 % higher than 2009 expenditure.
The breakdown is as follows:
2010
Budget
GHM
2010
Actual
GHM
2010
Variance
GHM
2009
Actual
GHM
Discretionary Exp.
Personnel Emoluments
& Related Cost
3,704.25
4,023.75
(319.50)
2,922.77
Administration
Service
2,348.77
268.36
2,556.62
347.11
(207.85)
(78.75)
1,827.04
253.52
Investment
2,959.35
3,636.34
(676.99)
3,078.09
TOTAL EXPENDITURE
9,280.72
10,563.82
(1,283.09)
8,081.42
17
10.2.1
Personnel Emoluments & Related Cost
Personnel Emoluments & Related Cost amounted to GH4,023.75 million, which

was 8.63 % higher than budget of GH3,704.25 and 37.67% increase over the
actual GH2,922.77 in 2009.
10.2.2
Administration Expenditure
Total expenditure on administration was GH2,556.62 million. This is 8.85%

higher than the budget of GH2,348.77and 39.93% greater than the 2009 actual
figure of GH1,827.04 million. This includes expenditure for contingencies, utilities,
subscriptions and others.
10.2.3
Service Expenditure
Service expenditure amounted to GH347.11 million as against the budgeted

figure of GH268.36 million. This resulted in an adverse variance of 29.34%
compared with the budgeted amount and 36.92% increase over that of 2009.
10.2.4
Investment Expenditure
Investment expenditure amounted to GH 3,636.34 million as against the

budgeted figure of GH2,959.35 million. The actual was 22.88% higher than
budget and 18.14 % higher than that of 2009.
This expenditure includes road arrears paid and expenditure from HIPC, MDRI,
Grants and Other expenditure.
10.3 ASSETS AND LIABILITIES
10.3.0
ASSETS
The Assets in the Balance Sheet are summarized as follows:

2010
2009
GHM
1
Cash and Bank Balances
Advances
3
4
GHM
(43.19)
24.15
8.96
6.71
Loans (Receivables)
1,500.35
1,128.34
Investments
1,140.48
729.86
2,606.59
1,889.07
TOTAL
18
10.3.1
This balance represents balances on all bank accounts maintained as part of the
Consolidated Fund.
10.3.2
Advances
The outstanding balance on advances amounted to GH8.96 million. This is

made up of special advances, salary advances, advances for the acquisition of
motor vehicles and advances to government agencies for operation of revolving
funds.
10.3.3
Loans Receivables
The loans balance is made up of loans granted to statutory boards and

corporations, companies and other foreign governments. The balance of
GH1,495.21 million indicates an increase of GH366.87 million over that
reported in 2009.
10.3.4
Investments
The Investments held by the government are classified as follows:

2010
2009
GHM
GHM
Trust Funds
4.56
4.51
International Agencies
4.98
4.98
1,130.93
720.37
1,140.48
729.86
Local
TOTAL
Trust Funds:
Trust funds amounted to GH4.56 million representing the balances held by
Crown Agents on behalf of the Government of Ghana. These are bequests to
the Government of Ghana by Sir Alfred Jones and H. S. Newlands and managed by
Crown Agents.
International Agencies:
The amount of GH4.98 million in International Agencies represent Government's
Investments in International Organizations. There was no additional investment
in the 2010 financial year.
19
Local Investments:
Investments amounting to GH1,130.93 million represent
investment in Statutory Boards, Corporations and Companies.
Government's
10.4 LIABILITIES
Liabilities in the Balance Sheet are summarized as follows:
Loans (Public Debt)
Sundry
Creditors
2010
2009
GHM
GHM
17,225.07
12,867.23
677.11
632.58
17,902.18
13,499.81
and
Other funds
TOTAL
10.4.1
Loans (Public Debt)
This is made up of Domestic of GH8,275.62 and External Debt of GH8,949.45.

The amount of loans outstanding at the end of the financial year was
GH17,225.07million as compared to GH12,867.23 million in 2009
10.4.2
Sundry Creditors and other Funds
Trust Funds and other creditors balance at the end of the year was GH677.11
million as against GH 632.58 million in 2009.
10.4.3
Net Accumulated Results
Net Accumulated Results consists of surplus/ (deficit) on revenue and expenditure

and other reserves.
The balance of (GH15,295.59) million at the end of the year shows an increase of
(GH3,684.84) million over the corresponding figure of (GH11,610.75) for 2009
20
11
2010 APPROPRIATION
GH M
Annual Appropriation
12,131.31
Appropriation Utilised
11,859.36
Un-utilised Appropriation
12
271.95
CONCLUSION
I wish to take this opportunity to thank all the staff of CAGD and other public
officers for the immense contributions towards the preparation of the Report and
the Public Accounts on the Consolidated Fund.
In compliance therefore with Section 41(1)(b) of the Financial Administration
Act, 2003 (Act 654) and Regulation 191 of the Financial Administration
Regulation, 2004 (LI 1802), the Report and the Public Accounts on the
Consolidated Fund for the year ended December 31, 2010 are hereby presented.
CONTROLLER AND ACCOUNTANT-GENERAL
21
STATEMENT OF RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED DECEMBER 31, 2010
RECEIPTS
Direct Tax
Indirect Tax
NOTE
BUDGET
GH
ACTUAL
GH
% OF
TOTAL
VARIANCE
GH
2,235,385,520
2,381,835,726
19
10
3,394,088,938
3,152,807,404
26
(241,281,534)
5,629,474,458
5,534,643,130
45
(94,831,327.96)
Tax Receipts
146,450,206.00
Non-Tax Revenue
11
289,750,000
411,932,505
122,182,505
Grants
12
1,364,514,600
1,446,941,452
12
82,426,852
NHIL
17
480,907,660
383,221,320
(97,686,340)
Recoveries
18
297,516,023
297,516,023
15,819,644
15,819,644
2,502,786,206
4,243,692,621
34
1,740,906,415
12,333,766,695 100
2,066,333,771
2010 FIFA World Cup Proceeds

Public Loans
19
TOTAL RECEIPTS
10,267,432,924
PAYMENTS
Personnel Emoluments & Related
Cost
13
3,704,245,200
3,916,183,354
32
(211,938,154)
Administration
14
2,348,765,180
2,556,618,613
21
(207,853,433)
Service
15
268,357,990
347,108,146
(78,750,156)
Investment
16
2,959,349,600
3,636,341,126
29
(676,991,526)
Other Payment
20
313,610,338
(313,610,338)
Loans and Equity Investment
21
179,872,104
(179,872,104)
Statutory Payments
22
1,392,503,063
1,205,036,749
10
187,466,314
External Loan Repayment
23
557,736,206
246,345,041
311,391,165
TOTAL PAYMENTS
Net Receipts/ (Payments)
11,230,957,239
(963,524,315)
Cash and Bank Balance at 1/1/10
12,401,115,470 100
(67,348,775)
24,152,837
Cash and Bank Balance at 31/12/10
(43,195,938)
22
(1,170,158,231)
BALANCE SHEET AS AT DECEMBER 31, 2010
ASSETS
Note
2010
GH
(43,195,938)
2009
GH
CASH AND BANK BALANCES
ADVANCES
8,956,299
6,711,469
LOANS RECEIVABLES
1,500,349,110
1,128,341,936
INVESTMENTS
1,140,477,935
729,864,499
2,606,587,406
1,889,070,740
12,867,236,200
TOTAL ASSETS
24,152,837
LIABILITIES
LOANS (PUBLIC DEBT)
17,225,074,236
SUNDRY CREDITORS & OTHER FUNDS
677,105,075
TOTAL LIABILITIES
NET ASSET
632,582,340
17,902,179,311
13,499,818,540
(15,295,591,905)
(11,610,747,800)
(15,295,591,905)
(11,610,747,800)
REPRESENTED BY:
ACCUMULATED FUND
CONTROLLER AND ACCOUNTANT-GENERAL
23
STATEMENT OF REVENUE AND EXPENDITURE

FOR THE YEAR ENDED DECEMBER 31, 2010
BUDGET
ACTUAL
% OF
VARIANCE
TOTAL
REVENUE
Direct Tax
NOTE
GH
GH
ACTUAL
GH
2,235,385,520
2,381,835,726
36
146,450,206
Indirect Tax
10
3,041,688,938
2,322,969,061
35
(718,719,877)
Non-Tax Revenue
11
289,750,000
524,250,412
234,500,412
Grants
12
1,364,514,600
22
82,426,852
TOTAL REVENUE
1,446,941,452
6,931,339,058
6,675,996,651
100
(255,342,407)
EXPENDITURE
Personnel Emoluments &
Related Cost
13
3,704,245,200
4,023,746,176
38
(319,500,976)
Administration
14
2,348,765,180
2,556,618,613
24
(207,853,433)
Service
15
268,357,990
347,108,146
(78,750,156)
Investment
16
2,959,349,600
3,636,341,126
34
(676,991,526)
TOTAL EXPENDITURE
9,280,717,970
10,563,814,061
100
(1,283,096,091)
SURPLUS/(DEFICIT)
(2,349,378,912)
(3,887,817,410)
24
(1,538,438,498)
STATEMENT OF CASH FLOW FOR THE

YEAR ENDED DECEMBER 31, 2010
NOTE
2010
2009
GH
GH
Cash flow from operating activities

Direct Tax
2,381,835,726
1,790,273,348
Indirect Tax
10
3,152,807,404
2,574,270,296
Non-Tax Revenue
11
411,932,505
472,063,886
Grants
12
1,446,941,452
1,442,004,696
Other Receipts
24
694,901,065
519,612,202
13
(3,916,183,354)
(2,852,250,998)
Administration
14
(2,556,618,613)
(1,827,039,925)
Service
15
(347,108,146)
(253,522,515)
Investment
16
(3,636,341,126)
(3,078,092,084)
Statutory Payments
22
(1,205,036,749)
(919,750,934)
Other Payment
20
(313,610,338)
(207,325,290)
(3,886,480,174)
(2,339,757,318)
Net cash flow from operating activities

Cash flow from investing activities
Recovery of Loans and Investments
1,655,922
New loans and Investments
(179,872,104)
Net cash flow from investing activities
(178,216,181)
3,010,060
3,010,060
Cash flow from financing activities

Net Domestic Borrowing
2,321,064,285
1,550,080,428
External Loan
1,922,628,336
1,292,462,620
23
Net cash flow from financing activities
(246,345,041)
3,997,347,580
Net Increase/(decrease) in cash and cash equivalents

Cash and Cash equivalents at 1/01/10
Cash and Cash equivalents at 31/12/10
2,621,717,946
(67,348,775)
284,970,688
24,152,837
(260,817,852)
(43,195,938)
25
(220,825,102)
24,152,837
NOTE ITEM
PAGE
Accounting Policies
27
28
Advances
28
Loans Receivables
28
Investments
28
Loan (Public Debt )
29
29
Direct Tax
29
10
Indirect Tax
30
11
Non Tax Revenue
30
12
Grants
30
13
30
14
Administration
31
15
Service
31
16
Investment
31
17
NHIL
31
18
Recoveries
31
19
Public Loans
31
22
Statutory Payments
32
23
32
24
Other Receipts
32
20
Other Payment
32
26

1. ACCOUNTING POLICIES
1.1 Accounting Basis
The Financial Statements are prepared on a modified cash basis.
Government reports revenue in the period in which they are received .
Expenditure is recognized when goods and services are received and paid for.
Payments for Fixed Assets acquired are written off in the year of acquisition.
Loans and investments are recorded on a historic cost basis as modified by
capitalization of surplus
1.3 Foreign Currency Translation

Transactions in foreign currencies are translated into the Ghana cedi equivalent using
rates in effect at the time of these transactions.
Assets and liabilities denominated in foreign currency are translated using the closing
rates of exchange at the end of the period. Any resulting foreign exchange gains or
losses are taken up in the Net Accumulated Results.
1.4 Grants
Grants are recognised as and when they are received
27

NOTE
Schedule
Advances
Vehicle
Special
Salary
Departmental Revolving Fund
3a
3b
3c
3d
(485,089,534)
80,260,123
282,819,079
75,231,266
3,583,128
(318,044,390)
49,043,973
147,976,063
19,124,762
1,421,393
(43,195,938)
102,845,395
6,061,901
15,723,740
24,152,837
7,071,667
356,645
537,134
990,852
8,956,299
4,914,961
206,472
599,185
990,852
6,711,469
Loans Receivables
General
Provision for doubtful debt
4a
Public Boards & Corporation

Adjustment
Loans Granted
4b
Companies
Recovery
Adjustment
Loans Granted
4c
Restated Loan* was wrongly classified as exchange gain in 2009
Miscellaneous
Recovery
Loans Granted
Adjustment
4d
Other Governments
4e
Total balance on the Loan

5
2009
GH

Treasury Main Account
MDAs Sub-Consolidated Fund Accounts
Special Accounts
Region & Districts Sub-CF
Advances
Revenue Cash In Transit:
IRS
CEPS
VAT
2010
GH
Investments
Trust Fund
Local
5a
5b
5c
28
921,980
(293)
921,686
921,980
(293)
921,686
448,229,623
59,517,329
110,151,326
617,898,278
343,941,453
104,194,284
93,886
448,229,623
(1,461,228)
616,437,051
(1,873,944)
446,355,679
548,668,302
(1,655,015)
14,227,255
68,516,251
629,756,793
629,756,793
383,962,252
(3,861,826)
(9,856,742)
0
370,243,684
178,424,618
548,668,302
(2,040,969)
1,257,472,617
(2,091,395)
546,576,907
126,547,350
0
1,154,925
119,631,961
247,334,236
124,760,645
0
0
1,786,705
126,547,350
(542,242)
246,791,994
(542,242)
126,005,107
8,482,555
8,482,555
2,130,105,903
1,128,341,936
4,559,828
4,983,761
1,130,934,345
1,140,477,935
4,511,134
4,983,761
720,369,604
729,864,499

NOTE
6
Schedule
Loan (Public Debt )

Domestic
External
Deposits
Special funds*
GETFund
NHIL
SSNIT
District Assembly Common Fund
Petroleum Fund & Road Fund
6a
6b
7a
7b
Special Funds
Min. of Roads & Transport
Ghana Highway Authourity
Min. Of Mines & Energy
Other Fund balances
Total
Accumulated Results
Balance as at 01/01/2010
Net Adjustment 2009
Adjustments:
Restatement of provision for bad debt:
Ghana National Manganese Corporation
Twifo Oil Palm Plantation Ltd
Ghana Rubber Estate Ltd
GoG Equity Investment
Loans Receivables
Wrong Treatment of Petroleum Levy
Understatment of External Loan
Restated balance as at 1/1/2010
Exhange Loss
Surplus/(Deficit)
Balance as at 31/12/2010
2010
GH
8,275,621,334
8,949,452,902
17,225,074,236
6,066,874,956
6,800,361,244
12,867,236,200
831,010
1,039,777
117,794,580
180,718,328
288,917,839
87,352,710
450,831
677,105,075
516,773
1,039,777
133,180,216
169,764,104
181,355,017
75,349,214
71,377,238
632,582,340
59,627
430,484
523,858
25,808
1,039,777
59,627
430,484
523,858
25,808
1,039,777
(11,610,747,800)
378,949
33,768
50,426
410,564,741
193,376,546
71,377,238
(355,900,721)
(11,290,866,854)
(116,907,641)
(3,887,817,410)
(15,295,591,905)
Direct Tax
Personal (Employees P.A.Y.E.)
Personal (Self Employed)
Companies
Other Direct Tax (9a)
9a
Other Direct Tax
State Enterprises
Capital Gain tax
Gift Tax
Rent
Mineral Royalties
Other Royalties
Vehicle Income Tax
Tax Stamp
Stamp Duty
Banderoles
Penalties
Dividends
Interest
Commission
Management and Technical
Miscellaneous
Airport Tax
Airport Bagage Tax (GCNET 1% CIF)
National Reconstruction Levy
29
2009
GH
(8,809,294,009)
(211,603,784)
(2,589,850,006)
(11,610,747,800)
954,108,804
58,619,975
999,943,754
369,163,193
2,381,835,726
779,983,221
43,279,016
520,675,556
446,335,555
1,790,273,348
18,554
1,646,903
39,573
9,701,677
146,986,741
959,456
18,777,857
2,413,079
3,933,932
0
2,429,366
7,684,839
1,623,283
3,182,563
7,658,087
4,563,809
35,214,827
27,629,537
94,699,112
369,163,193
5,012
210,015
18,012
6,678,594
96,526,396
0
16,178,225
2,243,847
3,089,162
4,132
1,993,436
3,610,277
1,006,258
3,232,197
3,126,363
227,271,548
25,316,220
22,086,985
33,738,876
446,335,555

NOTE
10
Schedule
Indirect Tax
Communication Service Tax
Petroleum Levy
Domestic VAT
Import VAT
Excise Duties
Import Duties
VAT Refund Collection
Export Duties on Cocoa
Total Receipts
Less:
Road & Petroleum Fund
GETFund
10a
Total Revenue
10a
11
Export Duties on Cocoa

Gross Proceeds
Transfer to Feeder Roads
2010
GH
110,155,440
255,783,341
691,890,470
884,874,795
126,638,410
959,810,138
43,996,710
79,658,100
3,152,807,404
87,355,926
283,850,000
508,137,762
841,450,000
56,917,608
789,840,000
0
6,719,000
2,574,270,296
139,018,167
294,361,980
396,458,196
243,634,450
242,035,536
301,367,671
2,322,969,061
1,787,232,639
94,658,100
(15,000,000)
79,658,100
Non Tax Revenue

Fees and charges
Fines, Penalties & Fortfeitures
Sale of Goods and Services
Rents (Facilities,land ,etc)
Dividend / Surplus
Divestiture
Interest on vehicle loan
CAP 30 Beneficiaries SSNIT Contribution
Total Revenue
Dividend
Total Receipt
11a
2009
GH
85,551,310
6,113,190
53,066,080
10,202,140
361,489,347
5,638,432
46,457
2,143,455
524,250,412
(112,317,907)
411,932,505
6,719,000
100,904,680
5,324,650
38,750,630
7,142,360
308,462,367
9,042,011
35,697
2,401,491
472,063,886
0
472,063,886
11a
The sum of GH 112,317,907 represents:
(1) an amount of GH75,000,000 allocated by BOG out of
the net profit for the year 2009 in line with Section 6 of
the Bank of Ghana Act 612 use to reduce the net
overdrawn position of GOG
(2)the sum of GH37,317,907.30 which is a credit on
the revaluation account which was used to reduce the
existing revaluation stock by BoG which is in accordance
with Section 7 of BOG (Act 612)
12
13
Grants
Project
Programme (MDBS)
HIPC
MDRI
Counterpart fund
Central Payroll Cost
Subvention
Foreign Missions
Total Discretionary Expenditure
Employer's SSF Contribution
Pensions
Actual Payment
Outstanding SSF Contribution
SSF payment in respect of 2009
Total
13a
30
824,273,666
289,065,106
199,919,391
77,983,877
55,699,412
1,446,941,452
817,344,942
348,875,417
145,644,404
61,729,414
68,410,519
1,442,004,696
2,492,259,395
823,341,813
74,476,623
3,390,077,832
1,882,598,618
556,852,066
60,811,802
2,500,262,486
131,509,336
394,596,187
3,916,183,354
157,562,822
(50,000,000)
4,023,746,176
101,498,592
250,489,920
2,852,250,998
137,208,972
(66,689,919)
2,922,770,051

NOTE
13a
14
15
16
17
18
19
Schedule
Pensions:
Gratuity
Death Gratuity
Commuted Pension
Monthly Pension
Pension Arrears
Administration
Regular
Utilities
Subscriptions
Non-Road Arrears
Domestic Debt Interest
External Debt Interest
Bank Charges on Debt
Penalty on external debt
Interest on Promisory Note (SSNIT)
Contigency
Service
Regular
Tax Refunds
Contigency
Investment
Regular
Foreign Financed Investment
Road Arrears
HIPC
MDRI
Grants
Other Expenditure
Contigency
NHIL
VATS
CEPS
SSNIT
Recoveries
Advances:
Vehicle
Salary
Special
Deposits:
Welfare
Insurance & Financial Institution
Credit Unions
Hire Purchase
Department of National loteries
Equity Investment
Loans
Public Loans
Project Loan
MDBS Loan
Net Domestic Borrowing
2010
GH
2009
GH
71,827,459
5,772,832
17,935,724
189,590,910
109,469,263
394,596,187
58,123,601
4,339,503
15,478,875
137,674,970
34,872,969
250,489,920
397,950,562
109,736,061
3,184,274
644,955,603
1,124,326,376
253,517,022
5,516,879
0
4,250,000
13,181,836
2,556,618,613
498,484,629
86,984,944
5,411,575
256,261,537
781,230,715
186,939,059
7,264,460
55,789
0
4,407,218
1,827,039,925
295,659,794
45,489,435
5,958,917
347,108,146
222,162,170
30,784,042
576,303
253,522,515
407,636,721
2,477,055,184
155,548,943
257,240,915
74,075,000
58,429,916
203,148,352
3,206,095
3,636,341,126
290,303,583
1,292,462,620
143,639,165
196,479,993
82,300,168
892,639,798
180,199,488
67,270
3,078,092,084
132,110,596
182,725,511
68,385,213
383,221,320
96,431,764
166,117,513
49,406,568
311,955,844
2,322,874
203,377
78,662
6a
6a
Net Domestic Borrowing:

Borrowings
Redemption
31
1784845.25
267760.63
39612.44
53,384,056
180,407,738
29,822,861
29,640,533
0
907
1,655,015
297,516,023
37,198,932
121,870,276
22,123,595
23,955,710
415,627
3,010,060
0
210,666,418
1,652,781,519
269,846,818
2,321,064,285
4,243,692,621
1,292,462,620
339,742,594
1,210,337,833
2,842,543,047
8,782,080,247
(6,461,015,962)
2,321,064,285
7,586,772,655
(6,376,434,822)
1,210,337,833

NOTE
20
21
22
23
24
25
Schedule
Other Payment
Advance:
Vehicle
Salary
Special
Deposit:
Welfare
Insurance & Financial Institution
Credit Unions
Hire Purchase
2010 World Cup Expenditure
Loans & Equity Investment

Loans
Equity Investment
Statutory Payments
Road Fund
Ghana Education Trust Fund
Petroleum Related Fund
NHIL

Multilateral Creditors
Bilateral Creditors
Commercial Creditors
2010
GH
2009
GH
4,479,580
141,327
228,835
2,226,666
271,793
52,231
53,113,663
180,407,472
29,802,428
29,617,388
15,819,644
313,610,338
36,825,468
121,870,276
22,132,230
23,946,626
0
207,325,290
179,822,502
49,602
179,872,104
0
0
0
135,137,718
384,454,700
309,747,617
3,429,618
372,267,096
1,205,036,749
118,435,523
261,086,090
158,004,203
122,741,571
259,483,547
919,750,934
18,622,925
151,160,972
76,561,144
246,345,041
261,805,642
383,221,320
2,604,913
293,255,188
15,819,644
694,901,065
311,955,844
2,092,218
205,148,513
0
519,612,202
95,555,998
164,680,000
6b
Other Receipts
NHIL
Advances
Deposits
2010 FIFA World Cup Proceeds
The Government of Ghana's indebtedness to

Construction Pioneers Ltd (CP)
32
SCHEDULES
NO.
ITEM
PAGE
ASSETS
3a
3b
3c
3d
Advances
Vehicle
Salary
Special
Departmental revolving fund
34
35
36
37
4a
4b
4c
4d
4e
Loans Receivables
General
Statutory Boards and Corporations
Companies
Miscellaneous
Other Governments
38
38-39
40
41-44
44
5a
5b
5c
5d
Investment
Trust Fund
Local
Outstanding Payment for Divested Companies
45
45
46-48
49
6a
6b
Loan (Public Debt )

Domestic
External
50-51
52-57
7a
Sundry Creditors and Other Funds
58
Grants
59
Deposits
60-83
10
Provision for doubtful debts
84-85
33
ADVANCES SCHEDULE
3a
VEHICLE
Balance
MIN./DEPARTMENT/AGENCY 1-Jan-10
GH()
Adjusted
Advances
Total
Interest
Adjustment
Balance
Granted
Recoveries
GH()
GH()
GH()
GH()
Principal
Balance
Recoveries
31-Dec-10
(GH)
MIN. OF FOOD AND AGRICULTURE

115,093
(INCLUDING COCOA
-
115,093
60,000
53,818
1,055
52,763
122,330
MIN. OF LANDS, FORESTRY AND

109,633
MINES
109,633
60,000
32,171
631
31,540
138,093
65,366
65,366
40,000
22,416
440
21,976
83,389
MIN. OF TRADE, INDUSTRY, PSD,

158,909
& PSI
158,909
42,000
40,233
789
39,445
161,465
MIN. OF TOURISM AND DIASPORAN

135,542
RELATIONS
135,542
55,000
21,115
414
20,701
169,841
MIN. OF WATER RESOURCES,

112,179
WORKS & HOUSING
112,179
37,000
17,057
334
16,722
132,456
MIN. OF ENERGY
MIN. OF TRANSPORTATION
109,448
109,448
82,250
27,631
542
27,089
164,609
MIN. OF COMMUNICATION
119,599
119,599
33,000
45,364
889
44,474
108,125
MIN. OF ROADS AND HIGHWAYS

55,877
55,877
60,750
13,733
269
13,463
103,163
(20,873)
147,099
263,000
135,252
2,652
132,600
277,499
11,654
21,000
5,906
116
5,790
26,864
9,219
19,000
1,914
38
1,876
26,342
136,462
42,000
34,231
671
33,560
144,901
171,026
98,000
73,169
1,435
71,734
197,292
89,268
57,000
43,420
851
42,569
103,699
146,464
64,500
33,839
664
33,175
177,788
MIN. OF EDUCATION
167,972
MIN. OF ENVIROMENT SCIENCE & TECHNOLOGY

11,654
MIN. OF YOUTH & SPORTS
MIN. OF EMPLOYMENT AND SOCIAL

136,462
WELFARE
MIN. OF HEALTH
171,026
MIN. OF WOMEN & CHILDRENS

89,268
AFFAIRS
9,219
MIN. OF LOCAL GOV'T RURAL

146,464
DEV'T AND ENVIROMENT
MIN. OF THE INTERIOR
JUDICIAL SERVICES
INTERNAL AUDIT AGENCY
259,261
259,261
104,500
116,398
2,282
114,116
249,645
48,986
48,986
36,000
24,644
483
24,161
60,825
30,000
2,054
40
2,014
27,986
68,860
50,000
33,596
659
32,938
85,923
PUBLIC SERVICES COMMISSION

68,860
MIN. OF FOREIGN AFFAIRS, REG.

54,450
COOPERATION & -NEPA
AUDIT SERVICE
588,941
MIN. OF JUSTCE & ATTORNEY 63,360

GENERAL'S DEPARTMENT
-
54,450
60,000
16,062
315
15,747
98,703
588,941
838,000
336,676
6,601
330,074
1,096,867
63,360
50,400
40,938
803
40,135
73,625
259
MIN. OF DEFENCE
53,149
53,149
35,000
13,197
12,938
75,211
ELECTORAL COMMISSION
52,338
52,338
14,000
66,338
25,000
25,000
61,599
10,708
210
10,498
51,101
PUBLIC UTILITY AND REGULATION-COMMISSION
COMMISSION ON HUMAN RIGHTS

61,599
& ADMINISTRATIVE
- JUSTI
MIN. OF CHIEFTAINCY AND CULTURE
28,361
28,361
37,000
9,609
188
9,420
55,941
158,927
87,000
20,508
402
20,106
225,821
14,956
37,000
7,469
146
7,322
44,634
NATIONAL DEVELOPMENT PLANNING

29,770COMMISSION-
29,770
13,154
258
12,896
16,874
NATIONAL LABOUR COMMISSION

37,505
37,505
20,000
14,805
290
14,514
42,991
NATIONAL MEDIA COMMISSION 3,081
3,081
7,000
2,938
58
2,881
7,201
MIN. OF FINANCE AND ECONOMIC

684,788
PLANNING
684,788
1,400,000
648,771
12,721
636,050
1,448,738
OFFICE OF GOVERNMENT MACHINERY

985,585
985,585
574,180
448,391
8,792
439,599
1,120,165
28,205
40,000
8,143
160
7,983
60,222
4,914,961
4,479,580
2,369,331
46,457
2,322,874
7,071,667
MIN. OF INFORMATION AND NATIONAL

158,927 ORIENTATION
NATIONAL COMMISION FOR CIVIC
14,956
EDUCATION
DISTRICT ASSEMBLY COMMON28,205

FUND ADMINISTRATOR
TOTAL
4,914,961
34
ADVANCES SCHEDULE
3b
SPECIAL
Balance
MIN./DEPARTMENT/AGENCY
New
Balance
1/1/2010
Adjustment
Balance
Advance
Recoveries
31/12/2010
GH()
GH()
GH()
GH()
GH()
(GH)
MIN. OF FOOD AND AGRICULTURE
1,394
MIN. OF WATER RESOURCES, WORKS

11,016
& HOUSING
4,500
19,239
MIN. OF EMPLOYMENT & SOCIAL WELFARE
428
MIN. OF LOCAL GOV'T & RURAL DEV'T3,570
T
MIN. OF HEALTH
0
PUBLIC SERVICES COMMISSION
265
AUDIT SERVICE
56,879
MIN. OF JUSTCE & ATTORNEY GENERAL'S452
DEPARTMENT
MIN. OF FINANCE AND ECONOMIC PLANNING
69,605
OFFICE OF GOVERNMENT MACHINERY
39,124
MIN. OF COMMUNICATION
MIN. OF EDUCATION
TOTAL
Adjusted
206,472
0
0
0
0
0
0
0
0
0
0
0
0
1,394
11,016
4,500
19,239
428
3,570
0
265
56,879
452
69,605
39,124
0
5,400
2,171
37,191
0
99,183
1,689
0
0
848
72,152
10,200
0
13,211
3,155
26,514
107
6,072
0
378
419
0
16,236
12,571
1,394
3,205
3,517
29,916
321
96,681
1,689
-113
56,460
1,300
125,521
36,753
206,472
228,835
78,662
356,645
35
ADVANCES SCHEDULE
3c SALARY
MDA's
MOFA
MLF
MOTI
Min of Energy
MWH
MRT
MOE
Min of Youth & Sports
MEST
Min of Health
MESW
Min of Interior
MLGRD
Office of the President
M.O.C& T.
G.E.S.
Min of Justice
Min of Foreign Affairs
Min of Finance
Min of Defence
Min of Tourism
RCC- Gt Accra
RCC - Central
RCC- Western
RCC- Volta
RCC- Up East
RCC- Northern
RCC- Up West
RCC- Eastern
RCC- Ashanti
RCC- Brong Ahafo
MOPA
Judicial Service
Ministry of Women & Chn Affairs
MGT.Serv. Division
Min of Mines
CAGD
GHS -Headquarters
GHS -R H S
GHS -D H S
Ministry of Private Sector Devt & PSI
Audit Service
Min of Information
TOTAL
Bal. As At
Net
01/01/10 PAYMENTS
Recoveries
RECOVERIES
REFUND
10,355
7,668
7,668
5,777
2,518
4,033
34
3,999
1,335
2,081
348
348
245
1,304
1,265
1,265
7,136
4,230
8,040
8,040
6,880
12,230
8,054
8,054
857
4,666
3,980
224
3,756
584
(57)
844
585
585
1,334
(240)
927
927
13,240
4,273
9,942
9,942
3,287
93
93
8,125
2,242
2,242
78,230
51,408
67,254
67,254
2,347
3,205
2,698
2,698
8
19,363
3,952
9,341
9,341
(996)
2,213
1,942
1,942
15,737
571
722
722
10,070
706
706
46,463
25,401
1,008
84
84
16,156
24,034
46
(46)
38,287
738
738
59,274
9,091
8,219
8,219
76,198
54,979
687
22,564
2,322
1,764
1,764
807
2,986
584
584
2,682
1,456
1,456
(570)
243
(243)
24,476
16,390
22,208
109
22,099
5,826
2,130
6,834
510
6,324
5,883
11,062
23,346
23,346
83
558
6,233
1,983
1,983
6,132
2,257
7,537
50
7,487
599,185
141,327
204,593
1,216
203,377
36
Bal. As At
31/12/10
2,687
4,296
3,068
245
39
3,326
11,056
1,767
584
202
1,334
(1,167)
7,571
3,194
5,883
62,384
2,854
8
13,974
(996)
271
15,586
9,364
46,463
26,325
16,156
24,080
37,549
60,146
76,198
54,979
687
23,122
3,209
1,226
(327)
18,767
5,826
(4,195)
(6,401)
83
4,808
902
537,134
3d
ADVANCES SCHEDULES
DEPARTMENTAL VEHICLE REVOLVING FUND

MDAs
Audit Service
Bureau of National Investigation
Balance
1/1/2010
GH()
PAYMENT
GH()
RECOVERIES
GH()
Balance
12/31/2010
(GH)
25,117
16,043
25,117
16,043
CHRAJ
5,300
5,300
Council For Law Reporting
2,397
2,397
Council For Scientific & Industrial Research
13,300
13,300
Council of State
63,560
63,560
District Assemblies Common Fund
3,600
3,600
Electoral Commission
2,000
2,000
800
800
Forestry Commission
4,845
4,845
Ghana Armed Forces
24,000
24,000
6,600
6,600
20,450
20,450
800
800
1,400
1,400
Ghana Institute of Journalism
500
500
Ghana Institute of Languages
2,000
2,000
10,200
10,200
Ghana News Agency
8,323
8,323
Ghana Police Service
20,000
20,000
Ghana Prison Service
11,600
11,600
Ghana Registered Nurses Association
1,200
1,200
Ghana Standards Board
3,300
3,300
Ghana Tourist Board
3,500
3,500
12,200
12,200
Hotel,Catering & Tourism Training Centre
7,000
7,000
Institute of Professional Studies
2,200
2,200
Judical Service
9,110
9,110
16,000
16,000
Land Valuation Board
2,500
2,500
Lands Commission
1,280
1,280
Law Reform Commission
1,200
1,200
Management Dev't & Productivity Institute
3,900
3,900
520,920
520,920
2,000
2,000
350
350
National Commission On Civic Education
7,500
7,500
National Commission on Culture
6,000
6,000
Environmental Protection Agency
Ghana Atomic Energy Commission

Ghana Broadcasting Corporation
Ghana Highways Authority
Ghana Immigration Service
Ghana National Fire Service
GIMPA
Kwame Nkrumah University of Sc& Tech.
Ministry of Parliamentary Affairs

Museums & Monuments Board
National Board For Small Scale Industries
37
3d
ADVANCES SCHEDULES
DEPARTMENTAL VEHICLE REVOLVING FUND

MDAs
Balance
1/1/2010
GH()
PAYMENT
GH()
RECOVERIES
GH()
Balance
12/31/2010
(GH)
National Council For Tertiary Education
4,500
4,500
National Council On Women & Development
5,200
5,200
National Development Planning Commission
4,397
4,397
500
500
2,250
2,250
National Sports Council
10,600
10,600
New Times Corporation
4,000
4,000
Noguchi Memorial Inst. for Med.Research
3,600
3,600
Opportunities Industrialisation Centre
2,350
2,350
350
350
Prices And Incomes Board
2,050
2,050
School of Administration
5,000
5,000
State Enterprises Commission
1,500
1,500
18,000
18,000
500
500
Takoradi Polytenic
1,000
1,000
Tamale Polytecnic
2,000
2,000
U S T-School of Medical Sciences
10,100
10,100
Univerity of Cape Coast
16,500
16,500
University of Development Studies, Tamale.
11,000
11,000
University of Education, Winneba.
11,000
11,000
University of Ghana Medical School
11,300
11,300
University of Ghana , Legon
20,160
20,160
990,852
990,852
National Onchocerciasis Secretariat

National Service Secretariat
Pharmacy Council
Statistical Service
Supplies & Stores Inspectorate
TOTAL
38
4. LOANS RECEIVABLES SCHEDULE

Balance as at
INSTITUTION
Balance as at
(1/1/2010)
Adjustments
Loans Granted Recoveries
(31/12/2010)
4a
GENERAL
Ghana Railway and Ports Authority
921,686
921,686
293
293
Local Authorities
TOTAL
921,980
921,980
4b
PUBLIC BOARDS AND CORPORATION
Tema Shipyard and Drydock corporation28,915
28,915
State Farms Corporation
32,886
32,886
New Times Corporation
74,352
74,352
Ghana Enterprise Development Commission883
883
Agricultural Development Bank
33,445,301
State Transport Corporation
6,724,393
National Investment Bank
3,281,613
50,999
36,726,914
6,775,392
5,067
5,067
140,430
140,430
Post and Telecommunication (Ghana 5,108,187

Telecom)
5,108,187
Ghana Agricultural Development Corporation

630
630
Architectural Engineering Services Corporation

79,106
79,106
Ghanaian Industrial Development Corporation

1,746
1,746
State Gold Mining Corpration
State Hotels Corporation
46,002
46,002
State Construction Corporation
275,644
275,644
State Housing Corporation
254,746
254,746
Ghana Supply Commission
3,282
3,282
20,509,151
20,509,151
20
20
Omnibus Services Authority

Ghana Tourist Corporation
Ghana Water and Sewerage Corporation

103,471,945
(GWCL)
Food Production Corporation
6,495,693
109,967,638
112,388
112,388
583
583
1,018
1,018
23,553,437
23,553,437
Ghana National Manganese Corporation378,949
378,949
Ghana Food Distribution Corporation

Aluminium Industries Commission
Ghana Airways Corporation
Gonja Development Corporation
210
210
14,253
14,253
Western Regional Development Corporation117
117
West African Airways Corporation

State Fishing Corporation
Brong Ahafo Regional Development Corporation

3,866
Ghana Railways Corporation
3,866
484,552
484,552
Upper East Development Corporation
2,011
2,011
State Oil Palm Plantation Corporation
2,500
2,500
Electricity Corporation of Ghana
73,729,287
106,869,713
180,599,000
GIHOC - Tema Steelworks
772
772
GIHOC - Farms
233
233
29,228
29,228
GIHOC - Footwear
39

Balance as at
INSTITUTION
Balance as at
(1/1/2010)
GIHOC - Vegetable Oil Mills
Adjustments
(31/12/2010)
9,637
9,637
243
243
106,418
106,418
GIHOC - Manufacturing Co.
6,188
6,188
GIHOC - Mosquito Coil
3,531
3,531
GIHOC - Marbles
8,925
8,925
22,128
22,128
1,885
1,885
24,637
24,637
4,090
4,090
GIHOC - Refrigeration & Household Prod.

5,505
5,505
GIHOC - Cannery
(Wenchi)
3,639
3,639
GIHOC - Cannery
(Nsawam)
18,301
18,301
2,474
2,474
10,203
10,203
1,780
1,780
126,591
126,591
22,625
22,625
GIHOC - Phamaceutical
101,599
101,599
GIHOC - Distilleries
108,369
108,369
8,636
8,636
Central Regional Development Corporation

125,046
125,046
GIHOC - Fibre Bag

GIHOC - Fibre Products
GIHOC - Meat (Tema & Bolga)

GIHOC - Boatyards (Mumford)
GIHOC - Boatyards (Tema)
GIHOC - Cannery
(Pawalugu)
GIHOC - Printing & Paper Prod.

GIHOC - Nzema Oil Mills
GIHOC - Central Advertising Co.
GIHOC - Aboso Glass Factory
GIHOC - Cannery
GIHOC - Bottling
Ghana National Trading Corporation
584
584
Twifo Oil Palm Plantation Ltd
33,768
33,768
Ghana Publishing Corporation
811,675
811,675
Volta River Authority

Ghana Civil Aviation Authority
City Express Services
Meat Marketing Board
Graphic Corporation
165,499,363
52,970,637
218,470,000
535,322
535,322
1,213,718
1,213,718
24,551
24,551
1,142
1,142
Ghana National Petroleum Corporation

10,870,959
(G.N.P.C.)
Total
448,229,623
10,870,959
59,517,329
110,151,326
40
617,898,278

Balance as at
INSTITUTION
Balance as at
(1/1/2010)
Adjustments
4c
COMPANIES
Ghana Sugar Estate Ltd
1,396,624
Ghana Sugar Estate Ltd (Asutsuare)
44,497
Ghana Sugar Estates (Komenda)
26,634
African Timber & Plywood
52,461
Willowbrook
999
Prefab Concrete Products
6,068
Ejura Farms Ltd
11
Farmer John and Daughters
116
Bremang Dredging Company
19
Amalgamated Banket Area Ltd
60
Achimota Brewery Company
200
Mankoadze fisheries
184,972,182
Ghana Consolidated Diamond Ltd
409,694
Glisksten West Africa Ltd
67,233
Promintex Ltd
14
Ghana Rice Production Company
470
Ghana Cargo Handling Company
36
Volta Lake Transport Company
41,007
Ghana Rubber Estate Ltd
1,677,065
Seraphim Surgicals
102,392
Ghana Seed Company
500
National Oil Palm Plantation Ltd
39,143
Ghana Cold Store
124
National Industrial Company
2,500
Ghana Commercial Farm
200
Ghana Co-operative Bank
180
Kul Industrial Alcohols Ltd.
23,000
Prestea Goldfields Co.
149,069
Kumasi Furniture & Joinery Co. Ltd
4,729
Loyalty Industries Ltd
18,327
State Oil Palm Plantation
87,558
Western Veneer & Lumber Co. Ltd 51,111
Bonsa Tyre Co. Ltd
37,355
Pomadze Poultry Enterprise
9,962
Ghana Bottling Co. (Pepsi Cola)
35,404
EHWIA Wood Products
10,741
Ghana Sanyo Co.
25,429
PW & Ghanem
1,078,239
Ghana Oil Company Ltd
8,659,585
Tema Oil Refinery Ltd
70,704,016
J.Adom Limited
8,843
2,597,282
Ghana Agro-Food Company
1,094,602
Quality Grain Co. Ltd.
7,213,223
La Palm & Coco Palm
23,161,600
Cummins Power Generation Ltd.
2,182,557
Aggreko UK Ltd.
478,108
411,758
Novotel
7,391,544
Ghana International Airline LTD
1,109,515
11,300,511
(1,078,239)
(4,379,078)
68,516,251
397,634
360,314
2,657,220
5,142,828
(31/12/2010)
1,396,624
44,497
26,634
52,461
999
6,068
11
116
19
60
200
184,972,182
409,694
67,233
14
470
(1,109,479)
41,007
12,977,576
102,392
500
39,143
124
2,500
200
180
23,000
149,069
4,729
18,327
87,558
51,111
37,355
9,962
35,404
10,741
25,429
4,280,506
70,704,016
8,843
71,113,533
1,094,602
7,610,857
23,161,600
1,822,243
478,108
411,758
10,048,765
5,142,828
ECGD LOANS RECEIVABLES SCHEDULE

Mallam Issa Issahatu
1,574,292
Marine Construction Ltd
4,760,319
4,760,319
Frandesco (WA) Ltd
28,678,943
28,678,943
KASAP Ltd
13,186,628
13,186,628
7,511,458
7,511,458
J. Stanley Owusu & Co. Ltd

Fruits & Flavours Ltd
Eagle Star Enterprises
136,578
1,710,870
9,626,032
(701,987)
41
8,924,046

Balance as at
INSTITUTION
(1/1/2010)
Balance as at
Adjustments
K. E. & Sons Ltd
2,024,227
Danielli Mabey Ltd
9,617,776
9,617,776
22,272,366
22,272,366
Chartsworth Carpets (GH) Ltd
4,712,391
4,712,391
Pentrex (GH) Ltd
2,436,941
2,436,941
30,000
30,000
Franmar Joint Venture
18,875,703
18,875,703
Taysec
87,535,419
87,535,419
Mabey & Johnson
Panafest Secretariat
185,186
(31/12/2010)
Kamara Group Ltd
2,498,801
Yiadom Builders Ltd
1,914,384
1,914,384
Ussuya(Ghana) Ltd
900,492
900,492
Bascom Works Ltd
2,707,870
2,707,870
Wunishie Secretariat Services
1,337,843
1,337,843
Progressive & Modern Company Ltd 3,722,580
3,722,580
Goi-Kposem
8,469,365
TOTAL
751,788
1,839,041
3,250,589
8,469,365
548,668,302
14,227,255
68,516,251
4d
MISCELLANEOUS
Public Servants' Housing Loan Scheme
3,173,065
Kumasi Traditional Council
80
Roof Loan Scheme
56
Hire Purchase Housing Scheme
183
Ghana Gov't Mortgage Scheme
43
Co-operative Wholesale Establishment
1
Co-operative Investment Trust
22
Loot Victims (1948 Disturbances)
12
Trade Union Congress
10
Ghana Amateur Sports Council
1
Ghana Society for the Blind
2
Central Organisation of Sports
2
Achimota Council
5
Dr. T.A. Morten
10
Ghana National Fire Service
922,175
Housing Loan Board
28
Armed Forces Housing Scheme
27
Volta Regional Administration -1
86
Volta Regional Administration -2
30
Lower Volta Bridge
400
External Promissory Notes
340
Suppliers Credit
4,110
Kumasi Sewerage Project
70
Local Promissory Notes
97
Ghana Aluminium Company
149
KAK DEE
870
Accra Metropolitan Assembly
6,489
Tamale Muincipal Assembly/GFA
10,000
Cape Coast Municipal Assembley/GFA 25,000
G. P. R. T. U.
919,512
A Kennin Construction Ltd
2,527
A B Management Agency
5,512
Academy Press
228,150
ADAP Company Ltd
15,580
Afariwaa Farms and Livestock
19,959
Alfralex Company Ltd
161,970
Alhaji Abu Bala and Sons
27,661
Alhaji Sulemana Ind
70,407
All Gate Co
34,813
All Good Electricals
3,461
1,154,925
42
1,655,015
629,756,793
4,327,990
80
56
183
43
1
22
12
10
1
2
2
5
10
922,175
28
27
86
30
400
340
4,110
70
97
149
870
6,489
10,000
25,000
919,512
2,527
5,512
228,150
15,580
19,959
161,970
27,661
70,407
34,813
3,461

Balance as at
Balance as at
INSTITUTION
(1/1/2010)
Adjustments
Alluvial Recovery System
21,799
Alumdor Ent Ltd
2,274
Amani Cold Store Ltd
4,925
Animal Health Production Dept
926
AP Systems (GH) Ltd
22,975
Asamoah Raffan Works
212,458
Asante Yamoah
10,240
Asihene Brothers
394,482
Barnartme Enterprise
1,750
Banbert Dev Co Ltd
403,047
Bartholomew Ltd
13,708
Bend -Koy- Ltd
10,932
Big Youth
3,822
Big Aidoo
9,183
Biwuus Const Co
20,491
Boama Corp
968
Bonte Gold Mines
84,697
Bosomtwi Motors
5,925
Brensuo Co Ltd
8,428
Carreg
31,221
Cartbrandys Enterprise
26,968
Cashew and Spices Prod Ltd
7,057
CEGO Associates Ltd
13,260
Chasas Enterprise
1,247
Chiraa Forest Mills
64,396
CKA Industries Ltd
27,044
Cofie Zane Jewellery Ltd
23,652
Coppon Wood Processing
48,024
Dadwene Cold Store
18,128
Dickie Ltd
25,557
Direct Arts Industries Ltd
147,626
Ebonabe Construction Ltd
2,057
Electronic Works
29,807
Envionnneeds Ltd
3,243
Esterimo Packaging Ltd
128,020
Farmers Services Co Ltd
36,630
Fine Print Ltd
23,985
Finewood Trading Co
12,278
FOS Company Ltd
251,627
Fotoklinic
10,677
Frank Walter Const Ltd
13,314
Franffield Holdings
14,479
Gellina Packaging Co Ltd
29,348
General Leasing and Finance Co
465
Ghana Cocoa Marketing Board
3,548,507
12,893
Ghana Concrete Engineering Ltd
2,326
Ghana Frequency Reg/Control
3,690,987
Ghana Highway Authority
715,117
Ghana Household Utilities
7,061
Ghana Oil Palm Devt Corp
22,708,354
Ghana Primewood
95,889
Ghana Publishing Corporation
629,547
Ghana Sacks Ltd
71,174
Ghana Tuna Fishing Dev
900
Gidama Wood Processing
404,529
Ghocar Industries
4,067
GNPC
14,978,700
Gold Coast Motors
50,846
Havilin
11,362
Hicent Enterprise
45,020
Hildad Company Ltd
28,302
Hospitality Associate
1,930
Ibnat Garment Ind
26,866
Interante Ltd
3,260
Jek Moses Co Ltd
6,445
J K Enterprise
26,760
Jagmas
11,982
Jasmedi Group Limited
5,600
Jay W. Limited
25,883
43
(31/12/2010)
21,799
2,274
4,925
926
22,975
212,458
10,240
394,482
1,750
403,047
13,708
10,932
3,822
9,183
20,491
968
84,697
5,925
8,428
31,221
26,968
7,057
13,260
1,247
64,396
27,044
23,652
48,024
18,128
25,557
147,626
2,057
29,807
3,243
128,020
36,630
23,985
12,278
251,627
10,677
13,314
14,479
29,348
465
3,561,400
2,326
3,690,987
715,117
7,061
22,708,354
95,889
629,547
71,174
900
404,529
4,067
14,978,700
50,846
11,362
45,020
28,302
1,930
26,866
3,260
6,445
26,760
11,982
5,600
25,883

Balance as at
Balance as at
INSTITUTION
(1/1/2010)
Adjustments
Joe Mara
8,657
Jokumaks Limited
28,043
Josco Trading & Construction Works
10,000
Jowak Ent. Limited
4,662
Jupiter Services
46,742
K.A. Anno Wng Co. Limited
17,376
Katson Limited
21,890
Kensitah Contract Works
12,860
Ken Sworth Mining & Cont. Limited
4,889
Kuffour Medical Laboratory
3,445
Laboratory Diagnostic Limited
8,006
Lamim Co. Limited
16,910
Life Construction Limited
13,517
Listar Medical Service
163,893
Lorando Mining Co. Limited
389,330
Losodi Agency
14,364
Louis Jewellery Factory Limited
6,496
Magna Limited
14,168
Manill Limited
8,135
Mark Cofie Engineering Co.
839
Mattham (Gh) Limited
13,153
Michael Smith
1,473
Midjinmata Construction
17,890
Modern Petroleum Products
28,538
National Inventives
2,500
Nana Boakye Austrian Casting Limited 374,134
O & A Limited
21,927
Obboye Estates Limited
19,588
Ocablock
18,564
Oman Forfor Trading Co. Limited
717,034
Oman Forfor Trading Co. Limited
74,811
Osbon Limited
16,675
Osei Research Centre
445,681
Osumanu Salt Industry Limited
117,800
Oxy Air Limited
3,567
Pharmadex Limited
1,000
Planstic Packaging Products Limited
47,852
Poly Product Limited
217,123
Prebuo Limited
5,868
Precise Co. Limited
15,350
Rasasi Company Limited
3,063
Reka Limited
992
Ridge Timbers
5,114
Rio Grande Industries
11,802
Saltpond Oil Mills
4,479
Saltreff
10,506
Sapos Comm. Services
3,307
Sarpest Stores Limited
18,400
Scopus Trading Limited
17,026
Seel (Gh) Limited
3,502
Seiwaa Daban
6,234
Shante Suppliers
14,423
Simplicity Building Works
13,712
Sodas Co. Limited
19,078
Solid Development Limited
16,592
Somuah Dapaah Construction
2,000
State Gold Mining Corporation
28,249,702
115,999,699
Subri Industrial Plantation Co. Limited
14,510,000
3,619,369
Sunyani Medical Laboratory
5,602
Tericom Ghana Limited
5,857
Trade Cross Limited
157
Trans Allied Co. Limited
59,444
Tropical Vision Storm Limited
20,362
Tropical Crop Export Limited
15,863
Tropical Golden Fruits Limited
373,571
Twifo Oil Palm Plantation Limited
93,100
University of Ghana
210,170
Valico Limited
267
Vickata Construction Limited
3,831
44
(31/12/2010)
8,657
28,043
10,000
4,662
46,742
17,376
21,890
12,860
4,889
3,445
8,006
16,910
13,517
163,893
389,330
14,364
6,496
14,168
8,135
839
13,153
1,473
17,890
28,538
2,500
374,134
21,927
19,588
18,564
717,034
74,811
16,675
445,681
117,800
3,567
1,000
47,852
217,123
5,868
15,350
3,063
992
5,114
11,802
4,479
10,506
3,307
18,400
17,026
3,502
6,234
14,423
13,712
19,078
16,592
2,000
144,249,402
18,129,369
5,602
5,857
157
59,444
20,362
15,863
373,571
93,100
210,170
267
3,831

Balance as at
Balance as at
INSTITUTION
(1/1/2010)
Adjustments
Volta Allied Quarries Limited
4,815
Volta Reg. Devt. Corporation
19,989,706
Volta River Estates
148,822
Wassa Menerals
16,195
West Africa Salt Limited
8,773
Westar Mining
34,058
Western Link Construction Limited
1,037
Western Ventures
205,999
Wilhem Jay Limited
10,285
Wood Merchant & Trading Co.
90,490
Woodstock Limited
17,800
Worweco Enterprise
12,655
Yellow Cab Ghana Limited
1,000
Council for Indigenous Business Association
4,395,341(CIBA)
TOTAL
126,547,350
119,631,961
1,154,925
4d
OTHER GOVERNMENTS
Republic of Guinea
7,703,500
Republic of Upper Volta (Burkina Faso)779,055
TOTAL
GRAND TOTAL
8,482,555
1,132,849,810
(31/12/2010)
4,815
19,989,706
148,822
16,195
8,773
34,058
1,037
205,999
10,285
90,490
17,800
12,655
1,000
4,395,341
247,334,236
7,703,500
779,055
-
193,376,546
179,822,502
45
1,655,015
8,482,555
1,504,393,843
5 INVESTMENT SCHEDULE
INSTITUTION
5a TRUST FUND
Sir A. Jones Bequest
H. S. Newlands Bequest
Crown Agents
Foreign Mission Investment
SUB TOTAL
BALANCE AS AT
1/1/2010
INCREASE DECREASE
ADJUSTMENTS
1,118,662
431,933
2,303
2,958,236
4,511,134
41,047
8,554
907
49,602
5b INTERNATIONAL AGENCIES
Ciments De L'Afrique De L'ouest (CIMAO) 2,320
International Monetary Fund (I. M. F.)
4,691
International Finance Corporation (I.F.C.) 235,117
International Development Association (I.D.A.)
1,950
African Development Bank (A.F.D.B.) 3,306,203
ECOWAS
595,670
Multilateral Investment Guarantee Agency (MIGA)
7,228
International Bank for Recon. and Dev't (IBRD)
821,871
International Fund for Agric. Dev't
8,712
SUB TOTAL
4,983,761
907
BALANCE AS AT
31/12/2010
1,159,710
440,487
1,396
2,958,236
4,559,828
2,320
4,691
235,117
1,950
3,306,203
595,670
7,228
821,871
8,712
4,983,761
46
INSTITUTION
BALANCE AS AT
1/1/2010
5c LOCAL
PUBLIC BOARDS AND CORPORATIONS
Bank for Housing and Construction
50,000
Agricultural Development Bank
400,172
Bank of Ghana
10,000,000
Ghana Commercial Bank
2,830,431
Ghana Guarantee Corporation
76
First Ghana Building Society
399
National Investment Bank
281,698
National Savings and Credit Bank
423
Ashanti Cocoa Project
590
Ghana Oil Palm Development Corporation
10,910
State Construction Corporation
18,805
State Fishing Corporation
145,531
Food Production Corporation
600
Oppon Mansi Intergrated iron & Steel Commission289
Ghana Industrial Holding corporation
829
Ghana Precious Metals Corporation
89
Aluminium Industries Commercial
1,006
Ghana Telecom(VODAFON)
385,714,286
Ghana Post
10,000,000
State Insurance Corporation
23,845,140
Ghana Water and Swerage Corporation
1,200,000
State Gold Mining Corporation
3,424
Minerals Commission
256
Ghana Airways Corporation
120
State Transport Corporation
1,447,440
State Shipping Corporation (BSL)
108
Ghana National Trading Corporation
984
Ghana Food Distribution Corporation
239
Regional Development Corporation-Gt. Accra
20
Volta
85
Eastern
120
Central
120
Western
120
Ashanti
120
Brong -Ahafo
120
Northern
20
Upper
70
State Hotels Corporation
370
Rural Banks
9,100
Ghana Trade Fair Authority
500,000
Tema Shipyard & Drydock Corp.
2,267
Precious Minerals Marketing Corporation
75,000
Women Fund of Ghana
634,865
8,134,800
Standard Chartered Bank Ghana Ltd
4,846
Ghana Union Assurance Companv Ltd
24,960
Crusader Insurance Company Ltd
2
Enterprise Insurance Company Ltd
260
The New India Assurance Company Ghana Ltd
50
Zenith Assurance Company Ltd
12
Ghana Rubber Estates Ltd
50,426
Ghana Sugar Estate Ltd
138
Mim Timber Company Ltd
1,095
Benso Oil Palm Plantation Company Ltd
1,500
Pomadze Poultry Enterprise Ltd
273
Ghana Livestock Company Ltd
40
Ejura Farms Company Ltd
530
Ghana Italian Petroleum Company Ltd
984
INCREASE DECREASE
ADJUSTMENTS
25,599,828
12,548,769
1,700,231
300,863,786
8,700,000
80,000
47
BALANCE AS AT
31/12/2010
50,000
26,000,000
10,000,000
15,379,200
76
399
1,981,929
423
590
10,910
18,805
145,531
600
289
829
89
1,006
686,578,071
18,700,000
23,845,140
1,200,000
3,424
256
120
1,447,440
108
984
239
20
85
120
120
120
120
120
20
70
370
9,100
500,000
2,267
155,000
634,865
8,134,800
4,846
24,960
2
260
50
12
50,426
138
1,095
1,500
272.59
39.94
529.99
984
BALANCE AS AT
1/1/2010
INSTITUTION
Bakeley Steel Ltd
9
African Reinsurance Corporation
836,000
Twifo Oil Palm Plantation
32,369
GOIL
23,830,431
Intercity STC Company
1,447,440
Ghana Textiles Printing Company Ltd
37
Lever Brothers Ghana Ltd
137
Social Security Bank Ltd
3,569
Ghana Sanyo Electrical Manufg. Company Ltd110,108
Kumasi Brewery Ltd
167
Bonsa Tyre Company Ltd
364,360
Ghana Reinsurance Company
5,900,000
Juapong Textiles Ltd
500
Ghana Supply Commission
326,400
Takoradi Veneer and Lumber Company Ltd
9,630
Glisten (West Africa)Ltd
405
Prefab Concrete Products Company
55
Accra Brewery Ltd
58,339
Ghana Tobacco Company Ltd
60
Ghana Bottling Company Ltd
99
West Africa Mills Ltd
2
Crystal Oil Mills Ltd
5
Neoplan Ghana Ltd
11
Subri Industrial Plantation Ltd
106,000
Anglogold Ashanti
56,708,064
Ghana Consolidated diamond Ltd
18,729
Ghana Bauxite Company Ltd
48
Ghana Cargo Handling Company Ltd
30
Ghana Merchant Company
15
Ghana Export Company Ltd
4
Plant Pool Ltd
300
Ghana Libyan Arab Holding Company Ltd 17,104,916
Home Finance Company Ltd
3,333
Free Zone Board (MIN. OF TRADE)
135,000
Architectural and Engineering Services Limited5,000
Tema Steel Company Ltd
72,800
Ghana Agro-Food Company
134,411
Bridaltrust International Paints Company
25,000
Ghana Civil Aviation Authority
1,904,004
Volta River Authority
37,446
West African Gas Pipeline
88,682,343
Ghana International Airways
4,578,534
Metro Mass Transport
18,781,660
Kumasi Abattoir
5,352,437
Accra Abattoir
5,352,437
GHACEM
699,200
Cocoa Processing Company
32,305,263
GCNET
200,000
Produce Buying Company
8,805,613
Aveyime Rice Project
1,039,822
GNPA Limited
Ghana Airports Company Limited
Goldfields Ghana Limited
Abosso Goldfields Limited
Graphic Communication
Ghana Cocoa Board
Ghana Publishing Company Limited
Ghana Heavy Equipment Limited
SIC Life Company Limited
Electricity Company of Ghana
New Times Company
INCREASE DECREASE
ADJUSTMENTS
19,164,000
14,100,000
645,011
100,000
1,000,000
2,500
600
2,500,000
393,290
677,761
100,000
4,058,573
5,000
230
48
BALANCE AS AT
31/12/2010
9
20,000,000
32,369
23,830,431
1,447,440
37
137
3,569
110,108
167
364,360
20,000,000
500
326,400
9,630
405
55
58,339
60
99
2
5
11
106,000
56,708,064
18,729
48
30
15
4
300
17,104,916
3,333
135,000
5,000
72,800
779,422
25,000
1,904,004
37,446
88,682,343
4,578,534
18,781,660
5,352,437
5,352,437
699,200
32,305,263
200,000
8,805,613
1,039,822
100,000
1,000,000
2,500
600
2,500,000
393,290
677,761
100,000
4,058,573
5,000
230
BALANCE AS AT
1/1/2010
INSTITUTION
Exim Guaranty Limited
State Housing Company Limited
GIHOC Distilleries Company Limited
Valco Limited
Tema Development Company
Gridco Company Limited
Tema Oil Refinery
GAMA Film Co. Ltd
Others
SUB TOTAL
GRAND TOTAL
906
720,369,604
729,864,499
INCREASE DECREASE
ADJUSTMENTS
1,000,000
11,243
50,000
17,520
2,800
1,000
15,242,000
2,000,600
410,564,741
410,564,741
49
0
49,602
0
907
BALANCE AS AT
31/12/2010
1,000,000
11,243
50,000
17,520
2,800
1,000
15,242,000
2,000,600
906
1,130,934,345
1,140,477,935
DOMESTIC DEBT
6a
MATURITY DATES
BALANCE AS AT
1/1/2010
INFLOW
BALANCE AS AT
31/12/2010
OUTFLOW
LONG TERM SECURITIES
2,726,901,774
1,987,637,353
1,352,335,829
6,531,051,174
2,251,029,073
-
5,799,722,674
661,293,288
112,317,907
GRAND TOTAL
6,066,874,956
8,782,080,247
6,573,333,869
3,458,230,274
3,577,373,138
1,240,017,922
8,275,621,334
707,070,676
1,792,376,098
123,218,600
2,622,665,374
2,986,124,541
2,410,324,032
1,134,602,601
6,531,051,174
2,975,222,822
2,650,040,077
122,349,414
5,747,612,313
717,972,395
1,552,660,053
1,135,471,787
3,406,104,235
52,110,361
52,126,039
5,799,722,674
3,458,230,274
SHORT TERM SECURITIES

MEDIUM TERM SECURITIES*
TREASURY BILLS
91 DAY BILL
182 DAY BILL
1 YEAR BILL
SHORT TERM ADVANCES

TOTAL SHORT TERM
104,236,400
2,726,901,774
6,531,051,174
TEMA OIL REFINERY BONDS

GCB/TOR/06/01
110,000,000
SUB TOTAL - TREASURY NOTES
140,584,542
849,849,887
90,300
518,521,461
1,509,046,191
797,134,573
1,453,894,500
2,251,029,073
151,514,541
509,778,747
661,293,288
110,000,000
80,020,000
268,772,000
19,799,162
368,591,162
140,584,542
1,495,469,919
90,300
1,462,637,214
3,098,781,976
GOG PETROLEUM BONDS
80,020,000
268,772,000
19,799,162
368,591,162
TOTAL
1,987,637,353
2,251,029,073
661,293,288
3,577,373,138
5 YEAR GOG BOND

GOLDEN JUBILEE BONDS
SUB TOTAL TREASURY NOTES
2 YR FLOATING T/NOTE
2 YR FIXED T/NOTE
3 YR FLOATING T/NOTE
3 YR FIXED T/NOTE
50
DOMESTIC DEBT
6a
MATURITY DATES
BALANCE AS AT
1/1/2010
INFLOW
BALANCE AS AT
31/12/2010
OUTFLOW
LONG TERM REGISTERED STOCKS

6.0% Gh. Gov't.
2000/2004
Funding Registered128,137
Stock
16.5% Gh.2005/2010
Gov't.Soc.Sec.Regd. Stock50,000
12% Ten year social
2008sec. Cont.Bonds
789,612
Miscellaeous(Dev. Bonds,Bearer Bonds)
15,600
Compensatory Stocks
2012
183
Telekom Malaysia Stocks
109,457,700
Securitisation
2009of-2014
Short Term Advances
327,259,700
128,137
50,000
789,612
15,600
183
109,457,700
327,259,700
SUB TOTAL
437,700,932
437,700,932
REVALUATION STOCKS
4%Bank of Ghana
1995
Recap. Registered
85,923,544
stock
4%Bank of Ghana
1997
Recap. Registered
44,312,985
stock
GOG Revaluation
2002 - 2011A
Registered stock
98,993,079
GOG Revaluation
2002 - 2011B
Registered stock
85,430,394
Sub-Total
314,660,002
37,317,907
37,317,907
48,605,637
44,312,985
98,993,079
85,430,394
277,342,094
GOG Revaluation
2002 - 2012
Registered stock
67,015,381
Revaluation
2005-2014
Registered stock
24,642,868
Revaluation
2004-2013
Registered stock
27,658,031
Revaluation
2005-2014
Registered stock
59,074,076
Long Term Govt. Stocks
421,584,540
Sub-Total
599,974,896
75,000,000
75,000,000
67,015,381
24,642,868
27,658,031
59,074,076
346,584,540
524,974,896
Grand Total
914,634,897
112,317,907
802,316,990
1,352,335,829
112,317,907
1,240,017,922
TOTAL LONG TERM
Note:
(a)
(b)
In line with Section 6 of the Bank of Ghana Act 612, the sum of GHS 75,000,000 represents
amount allocated by BOG out of the net profit for the year 2009 to reduce the
net overdrawn position of GOG
In accordance with Section 7 of BOG (Act 612) the sum of GHS37,317,907.30 represent
a credit on the revaluation account which was used to reduce the existing revaluation
stock by BoG leaving a balance of GHS277,342,094.42
51
EXTERNAL DEBT
6b
CRED
L'KEY
PROJECT TITLE
BALANCE AS AT
1/12/2010
DISBURSMENT
PAYMENT
EXPECTED BAL.
31/12/2010
ACTUAL
BAL.31/12/2010
MULTILATERAL CREDITORS
ABED
1993002
Kpong Irrigation Project
521,692
(1,827,981)
(1,881,983)
ABED
1993007
Rehab. of Transport Sector 2nd Prog. Pj.
7,458,111
7,084,861
7,229,795
ABED
1994020
Takoradi Thermal Power Project
2,753,525
2,753,525
2,810,368
ABED
1996017
Korle Lagoon Rehabilitation Project
9,047,959
9,047,959
9,234,743
ABED
1998011
Bolgatanga Hospital Rehabilitation Proj.
4,571,056
162,119
4,408,936
4,499,151
ABED
1998022
Tamale Storm Water Drainage Project
10,290,229
ABED
1999013
Achimota-Anyinam Road Project "USD".
6,845,683
52,618
10,237,611
10,448,694
6,845,683
6,987,004
ABED
2000007
Small Farms Irrigation Project II
7,602,540
301,076
7,714,492
7,875,891
ABED
2000008
Korle Lagoon Rehab Pj (Additional loan)
6,513,382
162,667
6,350,715
6,481,574
ABED
2001030
Line of credit to Agric Dev't Bank
1,659,659
1,659,659
1,693,921
ABED
2003016
Rehab. of Bolgatanga Regional Hosp. AL
1,117,498
407,198
1,524,696
1,557,665
ABED
2003024
Tetteh Quashie Mamfe Road Project
1,493,941
2,719,949
4,213,890
4,305,999
ABED
2004011
Basic Edn Support In Ash & BA Regions
4,336,738
113,837
4,450,575
4,543,204
ABED
2006013
Construction of Seven (7) Bridges
ADB
MDBS
2,056,985
2,056,985
2,087,240
44,345,413
44,345,413
45,506,075
ADB
MDBS
22,312,849
22,312,849
22,755,955
African Development Bank
12,290
413,027
2,361,963
373,250
ADF
1985047
Anyinam-Kumasi Road Construction "USD"
619,253
23,806
595,447
607,727
ADF
1985048
Anyinam-Kumasi Road Construction "JPK"
795,680
34,750
760,930
858,860
ADF
1985077
Anyinam-Kumasi Road Construction "xeu"
5,696,943
212,925
5,484,018
5,095,139
ADF
1998013
Poverty Reduction Project. "JPK"
54,898
663
54,235
49,874
ADF
1998015
Food Crops Devt. Project (XEU)
6,789,809
73,242
6,716,566
6,244,619
ADF
1998016
Small Scale Irrigation Devt Pj.
7,446,858
84,819
7,362,038
6,844,607
ADF
1998029
Small Scale Irrigation Devt Pj.
3,236,724
50,535
49,380
3,237,880
3,304,480
ADF
1998034
Poverty Reduction Project
222,213
2,068
220,145
204,685
ADF
1998036
Achimota-Anyinam Road Project 'JPK'
731,915
8,347
723,568
813,292
ADF
1998037
Food Crops Devt Project (USD)
5,247,237
59,981
5,187,256
5,295,332
ADF
1998038
Food Crops Development Pj. "JPK"
1,143,272
13,750
1,129,522
1,270,386
ADF
1998039
Small-Scale Irrigation DEv. Pj. "JPK"
4,955,002
81,967
5,440,004
6,123,911
ADF
1998040
Achimota-Anyinam Road Rehab. Pj. "XEU"
2,691,476
27,708
2,663,768
2,476,633
ADF
1999042
Fourth Line of credit to the AgDB "JPK"
1,947,778
98,472
1,849,306
2,077,213
ADF
2001012
Inland Valleys Rice Development Project "JPK"

1,902,039
1,315,984
3,218,023
3,627,903
ADF
2001013
Cashew Development Project "JPK"
2,552,657
154,030
2,706,687
3,041,887
ADF
2001025
Rural Financial Service Pj. "XEU"
2,031,954
2,031,954
1,889,807
ADF
2001026
Rural Financial Service Pj. "JPK"
2,124,881
2,124,881
2,385,350
ADF
2001027
Rural Financial Service Pj. "USD"
338,464
338,464
345,451
ADF
2001028
Tetteh-Quarshie-Mamfe Road Project "USD" 4,232,225
4,232,225
4,319,594
ADF
2001029
Tetteh-Quarshie-Mamfe Road Project "JPK" 9,180,094
9,180,094
10,305,396
ADF
2001031
Cashew Development Project 'XEU'
7,844,238
8,795,860
8,235,295
ADF
2001032
Cashew Development Project 'USD'
5,335,167
5,335,167
5,445,305
ADF
2001034
Inland Valleys Rice Development Project 'USD'

5,262,943
6,887,254
7,026,240
ADF
2001035
Tetteh-Quarshie-Mamfe Road Project 'XEU' 13,453,796
13,453,796
12,512,624
ADF
2001087
Inland Valleys Rice Development Project 'XEU'

2,946,847
2,946,847
2,740,697
ADF
2002006
Tema-Aflao Road Rehab. Akatsi-Aflao XEU 8,363,893
4,402,555
12,766,447
12,083,630
ADF
2002010
Livestock Development Project JPK
3,550,696
2,381,433
5,932,129
6,593,025
ADF
2002042
Livestock Development Project "USD"
7,304,486
3,176,841
10,431,260
10,707,148
ADF
2002045
Livestock Development Project (XEU)
6,105,024
6,105,024
5,677,942
ADF
2003012
Akatsi-Dzodze-Noepe RD. Upgrading Pj.'BUA'
7,451,562
7,451,562
7,587,668
ADF
2003020
Community Forestry Management Project 'JPK'

2,880,909
495,006
3,375,916
3,782,659
ADF
2003021
UEMOA Road Programme I <BUA>
3,930,740
10,762,825
14,693,565
14,800,533
ADF
2003025
Rural Enterprise Project <agric-based> "JPK"1,470,041
582,432
2,052,474
1,650,240
ADF
2003028
Community Forestry Management Project 'XEU'

8,214,174
332,747
8,253,069
7,686,266
ADF
2003029
Health Services Rehab Project III (XEU)
834,553
2,358,822
2,281,517
ADF
2003030
Nerica Rice Dissemination Project 'JPK'
2,229,897
2,229,897
2,503,239
ADF
2003031
Rural Enterprise Pj.(agric-based) -XEU
3,376,870
3,376,870
3,140,638
ADF
2003032
Nerica Rice Dissemination Project 'USD'
ADF
2003033
ADF
ADF
566,969
951,622
1,624,311
1,524,269
50,066.96
293,852
280,836
1,113,191
1,394,028
1,426,640
Rural Enterprise Pj.(agric-based) USD
1,583,657
1,166,357
2,750,014
2,805,865
2003034
Health Services Rehab Project III JPK
4,432,888
455,293
4,888,181
5,462,292
2003035
Health Services Rehab Project III USD
2,814,354
1,120,412
3,934,766
4,611,102
ADF
2003036
Akatsi-Dzodze-Noepe RD. Upgrading Pj.'XEU' 107,413
107,413
99,899
ADF
2003038
Community Forestry Management Project 'USD'239,365
814,171
835,464
ADF
2003039
Nerica Rice Dissemination Project 'XEU
ADF
2003040
Road Programme I XEU
ADF
574,806
1,103,216
1,103,216
1,026,039
470,466
470,466
437,555
2003041
Akatsi-Dzodze-Noepe RD. Upgrading Pj.USD 382,564
382,564
390,461
ADF
2004012
Development of Senior Sec. Ed. Pj. III "JPK" 3,388,665
141,929
3,530,594
3,963,376
ADF
2004019
Int. Mgmt. Invasive Aquatic Weeds in W/A
20,887
611,435
604,129
590,549
52
EXTERNAL DEBT
6b
CRED
L'KEY
PROJECT TITLE
BALANCE AS AT
1/12/2010
EXPECTED BAL.
31/12/2010
ACTUAL
BAL.31/12/2010
DISBURSMENT
PAYMENT
4,751,529
9,152,517
9,991,945
1,096,153
1,019,471
ADF
2004029
Nsawam Apedwa Road Pj.<JPK>
4,400,988
ADF
2004033
Nsawam Apedwa Rd. Pj. ADF XEU
1,096,153
ADF
2004035
Dev't of Senior Sec. Edu. Pj. III XEU
8,511,616
392,749
8,904,365
8,303,473
ADF
2004036
Nsawam Apedwa Rd. Pj. ADF 'USD'
1,338,112
6,591,819
7,929,931
8,050,370
ADF
2004037
Dev't of Senior Sec. Edu. Pj. III USD
3,470,616
2,532,857
6,003,474
6,130,524
ADF
2005004
Tsetse and Trypanosomiasis Free Areas Pj. 9,021,435
2,059,483
11,080,918
11,070,075
ADF
2005007
Export Market and Quality Awareness Pg.
1,738,411
5,089,688
6,828,098
6,997,206
ADF
2005017
Second Poverty Reduction Support Loan
98,874,516
98,874,516
97,666,729
ADF
2005018
Urban Poverty Reduction Project
14,898,819
10,306,497
25,205,316
25,485,348
ADF
2006016
Accra Sewerage Improvement Project
3,175,614
499,319
3,674,932
3,668,294
ADF
2006021
Afram Plains Agric. Dev't Pj. <BUA>
9,938,490
4,275,199
14,213,689
14,260,570
ADF
2008005
Energy Dev't and Access Project
4,959,879
4,959,879
5,053,539
ADF
2008006
Northern Rural Growth Programme
1,366,350
1,366,350
1,385,614
ADF
2008015
Gender Responsive Skills and Community Development

PJ.
358,798
358,798
365,762
ADF
2008028
Poverty Reduction Support Loan III
44,485,815
111,925,515
111,026,500
ADF
2009010
UEMOA-Ghana Road Programme - Additional Loan
767,231
767,231
763,702
ADF
2009011
Tema -Afloa Rehab. Road Pj - Additional Loan
5,963,522
5,963,522
6,100,339
ADF
2009012
Akatsi-Dzodze-Noepe Road Upgrading Pj- Additionnal

- Loan
3,076,276
3,076,276
3,144,001
Akatsi-Aflao Road Rehab. Pj. Main
2,019,692
2,019,692
2,048,785
67,439,700
African Development Fund

ECWF
2002007
Ecowas Fund
EIB
1997040
Akosombo Retrofit C - CHF
3,339,772
3,339,772
3,683,456
EIB
1997041
Akosombo Retrofit C - FRF
17,508,205
17,508,205
16,283,403
EIB
1997042
Akosombo Retrofit C - USD
3,740,999
3,740,999
3,818,228
EIB
2005020
VRA VII Investment Loan
EIB
2006014
West African Gas Pipeline Project
154,597,500
7,334,931
147,262,569
136,482,442
30,466,014
320,590
30,145,424
29,871,705
European Investment Bank

IDA
1995033
Thermal Power Project
IDA
1996018
Urban Environmental Sanitation Pj-URB 4
1,860,374
19,353
1,841,022
1,825,219
IDA
1996021
Public Enterprise & Priv. Tech. Asst. Pj
6,256,353
132,198
6,124,155
6,033,424
IDA
1997023
Village Infrastructure Pj.
7,241,316
153,680
7,087,636
6,983,320
IDA
1998025
Trade and Investment Gateway Pj.
715,881
33,457,145
33,117,340
IDA
1999009
Public Sector Management Reform Project
83,532
1,651
81,881
80,725
IDA
1999016
Community Water and Sanitation ProjectII 20,466,459
402,350
20,064,109
19,784,088
IDA
2000006
National Functional Literacy Project
36,340,455
714,316
35,626,139
35,128,986
IDA
2000013
Urban V Project
4,506,679
42,744
4,463,935
4,426,243
IDA
2001014
Road Sector Development Project
328,796,920
328,796,920
327,911,788
IDA
2001015
Rural Financial Services Project
7,242,302
70,635
7,171,667
7,113,400
IDA
2001018
Ghana Aids Response Project
21,232,087
21,232,087
21,174,930
IDA
2001019
Community-Based Poverty Reduction Proj
4,876,724
97,203
4,779,521
4,712,582
IDA
2001020
Agric.Services Sub-sector Investment Pj.
84,318,113
793,615
83,524,498
82,860,881
IDA
2003005
2ND Health Sector Program Support Pj.
96,952,800
96,952,800
96,691,800
IDA
2003013
24,446,722
4,125,163
28,571,885
27,829,084
IDA
2004005
Education Sector Project
66,721,462
10,118,534
76,839,996
76,881,382
IDA
2004006
Second Poverty Reduction Support Financg130,607,680
130,607,680
130,256,080
IDA
2004007
Community Based Rural Dev't Project
86,081,468
18,215,913
104,297,381
104,522,823
IDA
2004008
Second Urban Environmental Sanitation Pj 36,601,078
13,232,835
49,833,913
49,998,181
IDA
2004009
Small Town Water SS & Sanitation Project 40,676,856
12,057,432
52,734,288
53,025,779
IDA
2005008
First -Phase of Coastal Transmision Backbone

19,406,927
Project
12,721,100
32,128,027
32,333,384
IDA
2005011
Third Poverty Reduction Support
187,664,960
187,159,760
IDA
2005015
Economic Management Capacity Building Proj.

22,086,273
2,172,441
24,258,714
24,247,188
IDA
2005016
Multi Sectoral HIV/AIDS Proj.
12,164,742
11,842,867
24,007,609
24,454,068
IDA
2006003
Micro Small Scale and Medium Enterprise Project.

10,932,764
4,051,117
14,983,881
15,015,539
IDA
2006011
4th Poverty Reduction Support Credit
217,085,120
216,500,720
IDA
2006023
eGhana Project
IDA
2007007
Fifth Poverty Reduction Support Credit
IDA
2007015
Energy Development and Access Project
IDA
2007016
Health Insurance Project
IDA
30,136,311
4,036,716
187,664,960
217,085,120
7,187,979
7,031,728
162,033,760
14,219,707
14,346,920
162,033,760
161,597,560
29,301,184
31,709,704
61,010,888
61,830,325
2,228,633
1,400,120
3,628,753
3,668,817
2007017
Nutritution and Malaria Control for Child Survival

11,226,068
Project
2,377,148
13,603,216
13,661,007
IDA
2007027
Urban Transport Project
5,952,066
7,744,697
13,696,763
13,879,540
IDA
2007030
II Phase of the Coastal Transmission Backbone

3,128,413
Pj.
9,784,611
12,913,023
13,136,439
IDA
2007031
West Africa Agricultural Productivity Program(WAAP)

3,919,530Supp.Pj. 2,849,646
6,769,176
6,824,173
IDA
2008011
Additional Financing- Economic Management5,573,331

Capacity Building Proj.
1,552,101
7,125,432
7,261,196
IDA
2008014
Sixth Poverty Reduction Support Credit
IDA
2008026
1st Agric. Development Policy Operation
IDA
IDA
135,511,040
135,511,040
135,146,240
35,215,040
35,215,040
35,120,240
2008027
1st Nat.Resource&Env.Gov.Dev.Policy Operation

27,860,000
27,860,000
27,785,000
2008036
WEST AFRICAN TRANSPORT AND TRANSIT

5,835,982
FACILITATION PROJECT
1,632,739
7,468,721
7,502,076
53
EXTERNAL DEBT
6b
CRED
L'KEY
PROJECT TITLE
BALANCE AS AT
1/12/2010
IDA
2009017
Economic Governace and Poverty Reduction

215,819,498
Credit
IDA
2009018
Transport Sector Project
IDA
2009021
2ND NREG-WORLD BANK
IDA
MDBS
Multi Donor Budgetary Support
ACTUAL
BAL.31/12/2010
PAYMENT
204,464,578
420,284,075
551,095,114
7,981,087
7,981,087
8,060,964
15,155,840
-
EXPECTED BAL.
31/12/2010
DISBURSMENT
203,188,556
15,155,840
15,115,040
203,188,556
209,109,871
International Development Association

IFAD
1980011
Volta Region Agric. Dev't Project
10,641,719
10,641,719
10,613,071
IFAD
1987004
Small Holder Rehab. & Dev't Programme
6,226,887
6,226,887
6,210,124
IFAD
1987005
Small Holder Rehab. & Dev't Programme
8,486,870
8,486,870
8,464,023
IFAD
1990031
Smallholder Credt, Input SS & Mkting pro
15,210,965
15,210,965
15,170,017
IFAD
1990032
Smallholder Credt, Input SS & Mkting Pro
6,548,509
6,548,509
6,530,880
IFAD
1991001
U-E Reg. Land Consv. & Smallholder Proj 15,891,344
15,891,344
15,848,564
IFAD
1994005
Rural Enterprises Project
9,583,911
9,583,911
9,558,111
IFAD
1995022
Upper West Agricultural Development Pj.
12,767,045
12,767,045
12,732,676
IFAD
1997024
Village Infrastructure Project
11,378,757
11,378,757
11,348,125
IFAD
1998018
Root and Tuber Improvement Project
13,611,623
13,611,623
13,574,980
IFAD
1999006
U-E Reg. Land Consv. & Smallholder Pj.2
16,665,414
16,665,414
16,620,550
IFAD
2001017
Rural Financial Services Project
17,934,457
17,934,457
17,886,177
IFAD
2003001
Northern Region Poverty Reduction Pj
IFAD
2003002
Rural Enterprise Project Project II
IFAD
9,819,115
1,804,722
11,623,837
11,661,243
11,321,454
648,176
11,969,631
11,947,213
2006008
Root and Tuber Improvement and Marketing Programme

7,043,933 (RTIMP) 829,531
7,873,463
7,878,257
IFAD
2008029
Northern Rural Growth Programme
736,935
2,976,530
3,006,491
IFAD
2009020
Rural and Agric. Finance Programme(RAFIP)
2,136,597
2,136,597
2,108,332
2,239,595
-
International Fund for Agric. Development
NDF
1993034
Urban 11 Project
8,625,456
8,625,456
8,602,236
NDF
1994030
National Electricfication Project
NDF
1994031
Accra-Tema Water Supply Rehab Pj
10,324,607
10,324,607
10,296,813
8,862,330
8,862,330
8,838,473
NDF
1996023
Urban Environment Sanitation Project
4,662,763
4,662,763
4,650,211
NDF
1996024
Mining Sector Developmen & Env't Proj.
8,291,136
8,291,136
8,268,816
NDF
1998021
Health Sector Support Proogramme
7,885,434
9,784,788
9,816,063
NDF
2000021
Urban V Project
4,778,534
4,778,534
4,765,670
NDF
2003010
Health Services Rehab. III Pj. NDF
NDF
2004030
NDF
NDF
1,899,353
-
983,792
389,222
1,373,014
1,307,561
Urban Water Project
3,290,242
1,269,462
4,559,704
4,292,191
2004031
5,214,198
4,025,007
9,239,204
9,022,297
2004032
Urban Environment Sanitation Project II
9,388,618
3,346,868
12,735,486
12,137,986
77,644
1,394,545
1,388,494
Nordic Development Fund

NTF
2004004
Nsawam Apedwa Road Pj. "NTF"
417,217
1,054,972
Nigeria Trust Fund
OPEC
1993009
Second Urban Development Project
OPEC
1995011
OPEC
351,202
348,327
2,875
Korle Lagoon Ecological Restoration Pj.
5,696,197
291,038
5,405,158
5,516,137
1997005
Rural Health Services Project
5,412,183
269,820
5,142,362
5,247,729
OPEC
2000002
Achimota-Anyinam Road Rehab. Proj."USD" 2,938,671
390,124
2,548,546
2,599,984
OPEC
2000004
Poverty Reduction Project
2,629,360
132,167
2,497,193
2,549,458
OPEC
2001007
Korle Lagoon Ecological Restor. Pj II
4,835,477
245,400
4,590,077
4,686,159
OPEC
2002003
Enhanced HIPC Initiative Relief
7,599,708
364,048
7,235,660
7,384,094
OPEC
2002004
Aniyinam -Kumasi Road Rehab.
OPEC
2004025
OPEC
USD
7,251,199
1,200,974
432,003
8,020,170
8,180,537
Second Poverty Reduction Project
6,530,527
574,080
379,920
6,724,687
6,859,731
2004026
Accra Tema Rail Rehabilitation Project
6,766,029
363,795
6,402,234
6,533,204
OPEC
2005021
Second Rural Health Services Project (OPEC)8,851,340
OPEC
2007028
Primary Schools Project
IMF
1000000
PRGF
385,805,280
994,003
9,845,342
10,051,565
48,593
48,593
49,589
385,805,280
384,766,680
International Monetary Fund
BILATERAL CREDITORS
ABEX
1998023
Second Bulk Supply Point For Accra City
344,057
146,016
198,041
335,930
ABEX
2003018
SCADA Project
663,411
78,487
584,924
520,614
AB Svensk Exportkredit
ABN
2000005
Volta Lake Debre Shoal Removal & Dredging
ABN Amro Bank N.V.

ABSA
1996020
Supply of Goods from South Africa
8,080,269
ABSA Bank Ltd.AKA

AUG
2000014
Modern & Expanson of GBC TVand FM radio12,239,851
Aufinanz Germany
984,175
2,156,299
-
7,096,093
10,083,552
-
7,240,259
9,106,881
-
BAAG
2000003
Sogakope District Hospital
36,076,956
2,612,021
33,464,935
33,358,329
BAAG
2001008
Begoro District Hospital - 60 Beds Proj.
39,081,659
3,995,865
35,085,794
31,721,658
BAAG
2008042
Turnkey Construction of Five (5) Polyclinics 7,490,249
9,697,135
17,187,384
17,158,127
BAAG
2009016
Supply and Installation of Steel Bridges - Wa 3,124,477
5,984,082
9,108,560
8,918,886
Bank Austria AG
BELG
2004021
Clinical Laboratory Improvement Project
2,731,223
54
2,731,223
2,540,158
EXTERNAL DEBT
6b
CRED
L'KEY
PROJECT TITLE
BALANCE AS AT
1/12/2010
DISBURSMENT
PAYMENT
EXPECTED BAL.
31/12/2010
ACTUAL
BAL.31/12/2010
BELG
2006009
Elmina Fishing Harbour & Benya Lagoon Restor.

9,828,692
Pj
9,828,692
9,141,118
BELG
2006019
Koforidua Water Supply PJ Phase I
6,996,599
6,507,146
6,996,599
Government of Belgium
BMH
2002009
Sekondi -Takoradi Water supply Rehab.XEU 7,016,122
1,258,111
5,758,011
5,220,538
BMH
2003017
Odaw Drainage Improvement Works
12,630,959
2,173,706
10,457,253
9,611,468
BMH
2004010
Kwanyaku Water Trtment Plant Rehab & Exp27,510,532
3,398,539
24,111,993
22,169,858
BMH
2004016
Rehab of Sefwi-Wiawso Benkyema Junction34,622,277

Road PJ
3,785,804
30,836,473
28,454,593
BMH
2004022
Sub-Transmission Imp. PJ. Accra- Kumasi 37,890,485
1,902,611
35,987,873
36,739,054
BMH
2004023
Sub-transmissiom Imp. project Accra and Kumasi

1,711,088
569,645
1,141,443
1,164,274
BMH
2005014
Gushiegu District Hospital Project
16,474,724
81,074
1,875,441
14,680,356
13,489,490
BMH
2006001
Baifikrom water supply project
22,816,736
2,301,244
20,515,492
18,866,150
BMH
2006002
District Dental Facilities project
5,982,722
845,197
5,137,525
4,708,069
BMH
2006017
Odaw Drainage Extension Project
11,214,088
1,618,975
9,595,112
8,825,059
BMH
2007003
Barekese Water Supply Project
34,920,268
863,628
3,201,763
32,582,133
30,116,985
BMH
2008003
Regional Street Lighting Project
25,771,110
7,712,838
33,483,947
31,627,316
BMH
2008017
Winneba District Hospital Project
17,034,099
6,783,418
23,817,518
22,743,072
BMH
2009001
Sub-Transmission Improvement Project Phase

48,343,724
II
78,647,473
126,991,197
121,176,632
BMH
2010003
Rehabilitation of Tamale Teaching Hospital
20,753,477
20,753,477
20,857,710
Mees Pierson NV
BNP
2009009
Supply & Installtion of Equipment (SHEP IV) 6,183,900
BNP
2010009
Ada Coastal Protection Works Project
5,668,323
11,852,223
11,846,623
32,194,880
32,194,880
33,638,350
CCRB
2004024
Const. of Mudula steel Truss Bridges
7,487,327
CCRB
2004027
Const. & delivery of two tugboats + parts
6,465,540
Cooperatieve Central Raifffeisen-Bank
2,110,040
5,377,287
4,730,687
6,465,540
6,013,238
CMBK
2006004
Supply of 63 buses & spare parts project
15,405,641
1,942,627
13,463,014
12,417,536
CMBK
2006020
Supply & Inst. of Telecom System Pj
10,163,078
699,172
9,463,906
8,725,026
CMBK
2006037
Supply of 75 Jonckheere Buses &. Spare Parts

27,737,396
1,896,324
25,841,072
23,954,359
CMBK
2007033
Supply of 75 Jonckheere Buses and Spare Parts

27,737,396
1,872,824
25,864,572
23,954,359
CMBK
2008030
Supply of 150 Buses and Spare Parts
1,464,323
20,703,989
19,486,489
CMBK
2010020
Supply of 50 Jonckheere Bus
2,704,341
2,708,862
15,123,368
-
7,044,944
2,704,341
COMMERZBANK
CWE
2000028
Electrification of 106 v. lake Rest. tow
14,773,822
CWE
2006028
Supply & Installation of Equipment SHEP 4 96,035,389
127,952,069
Deutsche Bank Sociedad Anonima Espanola

EXIC
2007032
Bui Hydroelectric Dam Project
EXIC
2009002
E - Government Project
4,225,966
-
10,547,856
10,770,579
223,987,458
228,877,226
129,028,018
65,050,172
194,078,189
198,319,162
8,574,000
19,232,995
27,806,995
28,326,392
Export-Import Bank Of China
2003027
Dollar Credit Line Agreement
12,860,868
EXIM
2005010
Rural Electrification project - India
42,867,681
EXIM
2005012
Purchase of Goods form India
37,084,329
EXIM
2005025
Const. of Presidential Palace & Offices
42,870,000
Export-Import Bank of India

EXUS
1999011
SHEP 3 Rural Electrification
EXUS
1999018
Keta Sea Defence Wall
EXUS
1999031
Supply of Fire Trucks
EXUS
2007034
Supply of Equipment - BOST
EXUS
EXUS
2008032
2009019
Self Help Electrification (SHEP IV) - EXUS

Mampong Water Supply Project
59,274,903
58,368,898
-
1,282,486
13,109,980
3,865,970
Export-Import Bank of U.S.A.
4,247,656
EXIM
8,613,212
8,750,910
42,867,681
43,752,633
35,801,843
36,539,003
42,870,000
43,755,000
46,164,923
58,368,898
3,865,970
-
53,776,500
59,573,854
3,956,133
13,174,074
12,252,471
23,623,206
22,138,245
FRG
2002041
DISTRICT TOWNS IV.
13,174,074
FRG
2003026
Rehab. of Sogakope Akatsi Road Project
21,528,172
FRG
2004017
Multi Donor Budget Support ---Germany
25,766,250
25,766,250
23,963,750
FRG
2004018
2,081,596
1,710,189
3,791,784
3,633,505
FRG
2006012
Promotion of Out-growers Scheme
6,612,820
1,410,349
8,023,169
7,532,814
FRG
2006015
Multi Donor Budgetry Support III - Germany 20,613,000
20,613,000
19,171,000
FRG
2006029
District Towns V
7,466,929
7,048,969
FRG
2007029
Multi Donor Budget Support IV
20,613,000
19,171,000
FRG
2008044
Poverty Focused Rural Transportation Programme -
FRG
2008045
Multi Donor Budgetary Support ( V & VI)
37,701,177
35,063,759
FRG
2009024
District Development Facility Project
23,647,865
24,922,300
5,628,758
2,095,034
-
1,838,171
20,613,000
37,701,177
-
23,647,865
Government of the Fed. Rep. of Germany

FRNG
2000027
Urban Roads - Takoradi & Tema
FRNG
2000029
FRNG
XEU
19,317,964
1,159,534
18,158,430
16,768,789
Small Outgrowers Phase II
3,951,942
331,243
3,620,699
3,333,315
2001021
Urban Infrastructure of Sec. Towns Prog
6,873,220
619,654
6,253,566
5,752,311
FRNG
2001022
Drainage Improvement In Accra
2,897,165
521,167
2,375,998
2,156,138
FRNG
2001023
Village Water Supply Prog. In N.Ghana
9,500,315
1,257,373
8,242,943
7,536,877
55
EXTERNAL DEBT
6b
CRED
L'KEY
BALANCE AS AT
1/12/2010
PROJECT TITLE
DISBURSMENT
FRNG
2001024
Construction of Rural Bridges - N. Ghana
FRNG
2005002
Impt. of Urban roads & Wood Mkt. in Kumasi27,845,576
8,476,569
FRNG
2005009
Community based rural dev't Pj
18,328,254
FRNG
2006026
Multi Donor Budget Support - France
61,839,000
FRNG
2006027
Urban Development in Accra & Kumasi
24,926,066
9,266,325
FRNG
2006030
Perennial Crops
15,399,688
FRNG
2007014
Rice Sector Support Project
451,825
FRNG
2008001
Small Town Water supply & Sanitation Project
FRNG
2008004
Urban Transportation Project (UTP)
FRNG
2008046
FRNG
2009023
District Development Facility Project
ACTUAL
BAL.31/12/2010
6,801,017
6,152,779
38,685,017
34,691,602
1,948,568
20,276,822
19,171,001
42,072,625
37,471,398
34,192,391
32,782,119
2,863,407
18,263,095
15,639,776
564,314
1,016,140
926,580
5,254,009
5,254,009
2,905,982
1,236,780
1,887,678
3,124,458
3,062,857
Natural Resource and Evironmental Gov. Programme

4,122,600
1,852,700
5,975,300
5,751,300
13,333,000
13,333,000
14,378,250
Government of France
1,675,552
EXPECTED BAL.
31/12/2010
10,839,441
PAYMENT
19,766,375
GPRC
1998012
Purchase Of Goods From China
18,011,741
GPRC
2003015
Construction of Ofankor-Nsawam Road
20,821,150
GPRC
2006010
Ghana National Communication Infr. Backbone

46,848,798
Phase I
GPRC
2007002
Ghana Dedicated Security Information System

44,771,955
(Phase 1) Pj
GPRC
2008023
Bui Hydropower Dam Project
GPRC
2008025
ICT - Enabled Distance Education Project
46,922,946
2,320,559
3,513,740
5,834,299
6,102,355
1996001
LPG Cylinder Manufacturing Plant Project
4,638,669
GRK
2003007
Buipe-Bolga Petroleum Pipeline Pj.
55,037,038
Government of the Republic of Korea
ING
2005005
ING
49,099,567
158,661,247
GRK
"XEU"
46,848,798
44,771,955
3,200,597
Delivery of 100 DAF Buses & spare parts
21,821,466
151,484,839
Petroleum Products Storage Depots Proj.
Weija Dam Remidial Works
20,821,150
1991010
2003023
17,698,539
GRK
2002008
16,327,326
59,160,477
ING
92,324,362
Government of the People's Rep. of China
ING
1,684,415
3,200,597
8,152,907
4,638,669
4,796,843
55,037,038
56,913,748
7,015,323
1,278,265
5,737,059
5,219,648
7,030,837
2,650,318
4,380,519
3,923,393
Cape Coast Water Supply project
29,380,533
1,892,379
27,488,155
23,909,544
2005006
Cape Coast Water Supply Project
1,553,597
487,630
1,065,967
963,276
ING
2006005
Delivery of 150 DAF city buses project
20,661,154
3,634,918
17,026,236
15,370,246
ING
2006006
Tamale Water supply project.
36,538,927
5,587,436
30,951,491
29,921,618
ING
2008007
Delivery of 150 DAF City Buses Project
28,270,649
391,329
3,919,134
24,742,843
22,903,357
ING
2008008
ATMA Water Supply System (South of Kpong)7,596,379
8,480,152
16,076,532
15,537,791
ING
2008021
Kasoa Water Supply Interconnection Pj
1,461,635
6,878,664
6,433,235
5,849,664
Internationale Nederlanden Bank

ITG
2004001
Private Sector Dev. Fund
20,526,042
Government of Italy
432,635
20,526,042
-
19,090,125
-
KBCB
2004020
Clinical Laboratory Improvement Project
1,199,263
567,560
631,703
557,684
KBCB
2006007
Elmina Fishing Harbour & Benya Lagoon Restor.

7,207,547
Pj
2,164,820
5,042,727
4,469,461
KBCB
2006018
Koforidua Water Supply Project
48,818
2,532,169
23,396,384
21,599,772
KBCB
2006024
Korle Lagoon Ecological Restoration Pj. - KBC
2,255,287
(2,255,287)
(2,117,964)
KBCB
2006025
Korle Lagoon Ecological Restoration Pj.
7,357,479
670,299
KBCB
2007009
Koforidua Water Supply Phase 2
17,839,629
478,611
1,023,293
17,294,947
16,016,095
KBCB
2008022
New Tafo Water Supply Project
8,110,780
9,145,147
17,255,927
16,856,197
KBCB
2008031
Clinical Laboratory Improvement Phase II Pj 3,571,126
1,899,769
5,470,894
5,205,813
KBCB
2008043
Korley Lagoon Restoration project
29,827,100
105,513,558
100,306,711
KBCB
2010012
Supply of Fire Tenders
KFED
2000032
Korle Lagoon Ecological Restoration Pj.2
10,204,473
KFED
2001115
Kuwait Fund Debt Relief Loan
49,036,483
KFED
2003006
Aboadze-Volta Transmission Line Pj.
11,191,319
25,879,735
-
8,027,778
75,686,458
-
KBC Bank n.v
Kuwait Fund for Arab Economic Dev't.

Midland Bank Plc Sur
4,121,857
320,141
9,884,332
10,142,099
49,036,483
51,057,546
15,313,176
15,989,993
En Espana
NCBL
1997004
Self Help Electrification Pg.(Shep3)FCA
2,990,367
438,311
2,552,056
2,604,568
NCBL
1999010
Supply of Electrical Materials SHEP-3
2,839,549
1,130,733
1,708,816
1,738,901
NCBL
1999038
Shep III - Sherwood Export Ltd.
6,856,957
2,738,752
4,118,205
4,199,106
Government of the Fed. Rep. of Nigeria

NORB
1999039
Gt. Accra & Volta R. Electrification Pj.
675,807
Nordbanken International Division

SAMG
1994015
Tema Oil Refinery Revamping Phase-I
SAMG
1999034
TOR- Mordenization Project Phase II(RFCC 56,177,563
Samsung Corporation
SARG
1986018
Rehab. Of Tema & Takoradi Ports Project
SARG
1987013
The Support of Economical Dev. Project
SARG
1987026
Northern Grid Power Extension Project
SARG
1993017
Health Centres Project
SARG
2002037
SARG
SARG
3,909,707
448,362
227,444
229,919
56,177,563
-
49,988
2,587,317
5,108,919
702,783
4,406,136
1,622,132
NPC II - Saudi Resch of Principal Arrears
767,003
162,937
604,066
5,218,399
2002038
NPC II - Saudi Resch of Interest Arrears
3,374,499
3,374,499
783,440
2002039
NPC II - Saudi Resch of Principal (Current)
438,976
438,976
3,446,812
56
3,909,707
57,337,281
(49,988)
2,587,317
3,920,880
-
EXTERNAL DEBT
6b
CRED
L'KEY
PROJECT TITLE
BALANCE AS AT
1/12/2010
SARG
2002040
NPC II - Saudi Resch of Interest (Current)
SARG
2004015
Tetteh Quarshie Mamfe Road Project
DISBURSMENT
183,382
Government of Saudi Arabia

SCB
2000015
Phase II Korle Lagoon Ecological Res. Pj
22,639,434
PAYMENT
534,086
5,291,400
Standard Chartered Bank.
EXPECTED BAL.
31/12/2010
(350,704)
17,348,034
-
ACTUAL
BAL.31/12/2010
448,383
(1,094,684)
17,688,533
-
SPAG
1999036
Rural Elect. By Half Tension Equipment
7,211,622
360,568
6,851,054
6,992,473
SPAG
2000011
Akwapim Ridge Water Supply System
7,424,630
362,139
7,062,491
7,208,248
SPAG
2001001
Supply of Firetrucks
7,145,000
7,145,000
7,292,500
SPAG
2002002
Six Towns Water Project-Eastern Region
11,162,376
1,857,003
9,305,373
9,493,974
SPAG
2003011
SS of Equip't for UDS & Polytechnics
18,219,396
1,824,490
16,394,906
16,735,962
SPAG
2004013
Medical Equipment Supply Cardio Cent. Korlebu/Kath

14,290,000
1,298,353
12,991,647
13,259,091
SPAG
2004014
Supply Medical Equipment For Hospital Network

7,145,000
655,491
6,489,509
6,629,545
SPAG
2005024
Financial Cooperation Programme
SPAG
2007021
Supply of Medical Equip for National Hospital20,613,000

Nk
20,613,000
19,171,000
SPAG
2007023
Supply of Refrigeration for Fishing Sector
785,460
11,642,952
11,603,752
SPAG
2008012
Supply of Border Surveillance Digital System Pj618,363
28,894
647,257
603,934
SPAG
2008013
Supply of 26 Steel Bridges Project
4,122,600
6,190,200
10,312,800
9,585,500
SPAG
2008020
Supply of 26 Steel Bridges Project
2,061,300
2,061,300
1,917,100
10,857,492
Government of Spain
CCAB
2008038
Improvement of Electicity Supply, Accra & Kumasi

64,049,429
60,123,866
Calyon Bank
4,431,501
-
119,741,794
-
116,260,884
-
SOGE
2008034
Supply &. Installation of Modular Steel Bridges

17,090,853
14,954,595
32,045,448
32,697,357
SOGE
2009013
Construction of 132 megawatt Thermal Plant78,937,368
21,036,048
99,973,416
102,111,122
SOGE
2010010
SOGE
2010011
SOGE
2010013
Dassault Falcon 900EX Aircraft
45,080,039
Societe Generale
45,080,039
-
46,055,784
4,222,386
4,309,552
BHI
2008009
ATMA Water Supply System (North of Kpong) 4,222,386
BHI
2008010
ATMA Water Supply System (North of Kpong)
10,155,742
10,155,742
10,325,911
BHI
2010001
3K Water Supply Project
45,346,000
45,346,000
46,672,000
2010008
Upgrading of Technical and Vocational Education Pj -
2,851,380
Bank Hapoalim
RZB
Raiffeisen ZentralBank Osterreich AG
COMMERCIAL CREDITORS
2,851,380
BBP
2005022
Rehab./upgrading of Radio and Television production

206,157
Equipment
198,206
7,951
SBG
2006036
Renovation of Chanceries faciliities
594,084
1,333
SBG
2007005
Procurement for the Ghana Police Service and

2,322,125
Prison Service from Paramount
Logistic
2,317,413
4,713
SBG
2007006
Naval Slipway Rehabitation
2,083,958
1,663,844
420,115
SBG
2007026
Flagstaff House
7,145,000
7,135,250
9,750
SBG
2009007
Procurement for the Ghana Police Service and

4,644,250
Prison Service from
4,566,575
Paramount Logistic
4,140,944
5,069,881
595,417
Stanbic Bank Ghana Limited

ICM
2007020
10-Year Debut Sovereign Bond
1,071,750,000
International Capital Market

PTIC
2008039
Purchase of Equipment
Poly Technologies Inc. China

HOSE
2008041
88,454,198
45,342,916
Supply & Installation of Medical and Supporting

51,285,985
Technical Equipment
Hospital Engineering GMBH
2008037
2 Regional and 6 Districts Hospitals
31,109,330
EDI
2008040
500 BED MILITARY HOSPITAL PJ IN KUMASI
1,071,750,000
43,111,282
-
15,168,490
EDI
2,798,966
36,117,495
-
(0)
425,394
5,174,291
1,093,875,000
47,863,595
31,798,820
-
140,347,685
171,457,015
175,425,069
83,754,194
83,754,194
85,639,809
8,832,545,260
8,949,452,902
EUROGET DE INVEST S.A.

GRAND TOTAL
7,156,261,965
ADJUSTMENT
355,900,721
GRAND TOTAL BEFORE ADJUSTMENT
1,922,628,336
246,345,041
6,800,361,244
EXCHANGE LOSS
116,907,641
57
7a
Balance as at
for the Year
for the year
31/12/2010
GH
GH
GH
GH
GH
ii
Special Funds
iii
GETFund
133,180,216
vi
NHIL
169,764,104
vii
Petroleum Fund
SSNIT
Balance as at
Adjustments
Deposits
ix
Amount Paid
1/1/2010
viii Dist. Assembly. Com. Fund
Amount Due
516,773
1,039,777
71,377,238
75,349,214
293,255,188
(71,377,238)
181,355,017
632,582,340
(71,377,238)
58
292,940,951
831,010
1,039,777
294,361,980
309,747,617
117,794,580
383,221,320
372,267,096
180,718,328
255,783,341
255,332,510
450,831
396,458,196
384,454,700
87,352,710
157,562,822
50,000,000
288,917,839
1,780,642,847
1,664,742,874
677,105,075
SCHEDULES OF GRANTS
9 MDBS
GRANTS
GH
NEITHERLANDS
UK
EUROPEAN COMMISSION
SWISS GOVT
JAPAN
CANADA
DENMARK
FRANCE
SUB-TOTAL
38,020,000
103,075,200
75,235,460
10,419,545
5,107,200
26,650,634
18,707,881
11,849,185.50
289,065,106
LOANS
GH
ADB
World Bank
SUB-TOTAL
66,658,262
203,188,556
269,846,818
TOTAL
558,911,924
PROJECT GRANTS
GH
AFRICAN DEVELOPMENT BANK
44,485,815
AFRICA DEVELOPMENT FUND
6861155.26
CANADA
115,119,853
DENMARK
41,328,259
GERMNAY
11,052,044
FRANCE
2,281,650
INTERNATIONAL GOVERNMENT ASSOCIATION
36,996,696
JAPAN
47,504,400
KWUAIT
636,306
NETHERLANDS
92,159,598
SPAIN
13,390,173
SWISS
10,336,890
UNITED KINDOM
125,029,983
UNITED DEVELOPMENT PROGRAMME
2,018,558
USA
TOTAL
275,072,284
824,273,666
59
7b
DEPOSIT SCHEDULE 2010

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
PAYMENTS
BAL. AS AT
31/12/2010
WELFARE
TREASURY WELFARE FUND
HOLY FAMILY HOSP
ACCRA METROPOLITAN ASSEMBLY
P W D WELFARE FUND
PWD WELFARE FUND, HO
P W D GAR WELF SOC
TEMA GEN HOSP WELF ASSOC
METEO CREDIT UNION
INFORMATION SERVICE WELFARE
ASHANTI PRESBY TEACHERS
GES NKWANTA DIST WELFARE FUND
METEOROLOGICAL WELFARE
LAND VALUATION BOARD WELFARE FUND
DUNKWA AREA TEACHERS CO-OP CREDIT UN
LAND VALUATION BOARD WELF FUND
LANDS COMMISSION WELFARE FUND
GNFS WELF BREMAN ESSIAM AJUMAKO
GHANA NATIONAL FIRE SERVICE, CENTRAL
PWD PRESTIGE CO-OP CR UN
CAGD WELFARE FUND
OFFICE OF HEAD OF CIVIL SER. WELF
M S D WELFARE FUND
GEOLOGICAL SURVEY WELFARE
DEPT OF FACT INSPECTORATE WELF
PRISON OFFICERS WEL
PARKS & GARDENS WEL FUND
MIN OF LOCAL GOVT
AGRIC WELFARE ASSOC
BIRIM NORTH DIST ASSEMBLY
GOVT HOUSE WELFARE
JASIKAN DIST EDUC WELFARE
MINSTRY OF WORKS & HOUSING WELFARE
LABOUR DEPT.WELFARE FUND
TEWU FUND ASSOCIATION
T & C P, GT ACCRA WELF FUND
STATE PROTOCOL WELF
GNFS ACADEMY & TRN SCH WELF. FUND
MINISTRY OF MANPOWER WELFARE
PSI WELFARE
MENTAL HOSP WELFARE
ANKAFUL PSYCHIATRIC HOSP WELF
SURVEY DEPT WELF FUND
1,215
2,246
18,838
161
1,930
3,923
4,195
17,122
17,986
33,539
13,718
17,395
29,259
193,981
4,080
1,152
2,679
55,320
146,879
766,848
4,390
217
2,576
3,685
271,331
12,030
15
12,380
1,769
3,994
9,965
216
612
569,675
4,840
4,266
27,799
109
1,862
9,986
6,978
24,175
300
630
332
159
153
53
17
60
1,215
2,246
18,838
161
1,930
3,923
4,195
17,122
17,986
33,539
13,718
17,395
29,259
193,981
4,080
1,152
2,679
55,320
146,879
766,848
4,390
217
2,576
3,685
271,331
12,030
15
12,380
1,769
3,994
9,965
216
612
569,675
4,840
4,266
27,799
109
1,862
9,986
6,978
24,175
0
0
0
0
0
0
0
0
300
0
0
0
0
0
0
0
0
0
0
0
0
0
630
0
0
0
332
0
0
0
0
0
0
159
153
0
53
17
0
0
0
0
7b

COMPANY NAME
POLICY PLANNING MON AND EVALUATION

LIMB FITTING CENTER WELFARE
NAT ONCHO SECRETARIAT WELFARE
P W D WELFARE CENTRAL REGION
G E S, C/R WELFARE
SUNYANI DIST TEACHERSCREDIT UNION
GHANA VET MEDICAL TECH
AUDIT SERVICE STAFF WELFARE FUND
LAND TITLE REGISTRY WELFARE FUND
CAGD CREDIT UNION
B A R CO-ORD COUNCIL WELF FUND
REGIONAL ADMIN WEL FUND
K I A METEO OFFICERS WELFARE
MINISTRY OFJUSTICE WELFARE FUND
MINISTRY OF FOOD & AGRIC, ACCRA(PPME)
INFORMATION WELFARE CAPE COAST
PWD, K'DUA WELFARE
INFORMATION SER.WELF.FUND
PWD T'DI WELFARE
WEST REG. AGRIC WELF ASSOC
COMMUNITY DEV, CC WELF FUND
PWD SUNYANI WELFARE
WESTERN REG LAND VAL. BOARD WELF. FUND
PWD WELFARE ASHANTI
PUBLIC SERVICES COMMISSION WELFARE
ANFOE CATH HOSP WELFARE FUND
DEPT. OF URBAN ROADS WELF ASSOC
G I S WELFARE
PANTANG HOSP WEL
E R EDUC OFF WELF SOCIETY
GHANA NATIONAL FIRE SERVICE ACCRA
HOLY CHILD SCH WELF FUND
GOLDEN OPPORTUNITY CO-OP. CR UNION LTD.
FORESTRY DEPT WELF CLUB
KUMASI METRO PRESBY TRS WKS CR UNION
NEW JUABEN MUNICIPAL TEACHERS CREDIT
PWD WELFARE FUND HOHOE
HO DIST ASS STAFF WEL ASSOC
AGONA DIST ADM WORKERS WELFARE
AMRAHIA/MELEDJOR WEL SOC
MIN OF TRANSPORT & COM WELF
DIST GNAT CR UNION
GHANA NATIONAL FIRE SERVICE SUNYANI
GES WATCHMEN & SECURITY PERSONNEL K'SI
BAL. AS AT
01/01/2010
RECOVERIES
63
WELFARE
140
5
463
51
(216)
61
228
320
108
7,321
3,530
472,479
27,972
98,878
270
1,145,863
1,662
2,668
3,580
1,223
642
1,296
6,022
384
677
2,649
745
2,576
1,999
7,123
360
295
9,600
323,883
11,844
1,335
322,843
2,544
546,202
360
17,837
505,066
1,168
7,610
619
2,893
24
51,915
119,451
343
PAYMENTS
228
320
108
7,321
3,530
472,479
27,972
98,878
270
1,145,863
1,662
2,668
3,580
1,223
642
1,296
6,022
384
677
2,649
745
2,576
1,999
7,123
360
295
9,600
323,883
11,844
1,335
322,843
2,544
546,202
360
17,837
505,066
952
7,610
619
2,893
24
51,915
119,451
343
BAL. AS AT
31/12/2010
63
0
0
0
0
140
0
5
0
0
0
0
0
0
463
51
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7b

COMPANY NAME
ASSOC OF EDUC ACCT E/R

KETA DISTRICT (MOH) WELF ASS.
P W D, HQ WELFARE ASSOC
PRESEC LEGON WELF
ACCOUNTING OFFICERS HO WELF
ADMIN STAFF,K'SI WELFARE
TETTEH QUASHIE MEM HOSP WELFARE
ASSOC OF EDUC ACCOUNTANTS(CENTRAL REG.)
U/W ACCTS STAFF WELF FUND
UPPER EAST GNFS WELFARE FUND
BIRIM NORTH DIST TEACHERS CREDIT UNION
LAND VALUATION BOARD NR DUES
GNFS WELFARE FUND
L V B, V/R WELFARE FUND
YILO KROBO DIST ASS WELF
TOWN & COUNTRY PLAN DEPT KOFORIDUA WELF
L V B, C/R WELFARE FUND
NUNGUA LIVESTOCK WELF FUND
M MARQUART HOSP WELF FUND
BIRTHS & DEATHS WELF FUND, HO
DEPT OF COMM DEVT STAFF WELFARE
SACRED HEART HOSP WELFARE
C&AGD WEFARE ASSOC, K'SI
APAM TEACHERS WELFARE
OGUAA TEACHERS CO-OP CREDIT UNION LTD
SUHUM HOSP STAFF WELF FUND
NKWANTA DIST HEALTH STAFF WELF ASSOC
MOH DIST WELFARE FUND
INFO SERV DEPT WELF FUND
MFA WELFARE FUND
G N F S CENTRAL SNR OFFICERS
LAND VALUATION ASHANTI
MINES DEPT STAFF WELFARE
REG HOSP, S'NI WELF FUND
AHAFO ANO NORTH DIST ASS WELF CLUB
GEO SURVEY WELF FUND KOFORIDUA
HOHOE PARAMEDICAL WELFARE
KOTECH WELFARE SOCIETY
BOLGA DIST TEACH WELF FUND
ACHIMOTA SCHOOL LOCAL UNION OF TEWU
W/R HSE OF CHIEFS WELFARE
AKUAPEM NORTH TEACHERS WELFARE
UPPER DENKYIRA TEACH & EDUC WKRS WELF
AOWIN/SUAMAN TEACH WELF
BAL. AS AT
01/01/2010
RECOVERIES
WELFARE
324
(726)
137
46
78
17
62
6,504
1,457
4,158
1,007
6,056
341
2,966
12,732
788
9,834
49,176
1,566
39,437
6,639
139
218
2,244
440
942
72
675
4,175
13,741
23,936
658,027
1,412
3,564
10,879
3,756
388
1,525
1,668
24
62
857
57
708
2,458
7,887
3,190
3,002
8,325
165,527
137,906
PAYMENTS
6,504
1,457
4,158
1,007
6,056
341
2,966
12,732
788
9,834
49,176
840
39,437
6,639
139
218
2,244
440
942
72
675
4,175
13,741
23,936
658,027
1,412
3,564
10,879
3,756
388
1,525
1,668
24
62
857
57
708
2,458
7,887
3,190
3,002
8,325
165,527
137,906
BAL. AS AT
31/12/2010
0
0
0
0
0
0
0
0
324
0
0
0
0
137
0
0
0
46
0
0
78
0
0
0
0
0
0
0
0
0
0
0
0
17
0
0
0
0
0
0
0
0
0
0
7b

COMPANY NAME
BIRTH & DEATH REGISTRY HEAD OFFICE WELF

GES ACCOMMODATION CLUB
TECHNICAL STAFF ASSOC
HO GOVT HOSP WELFARE
BIRTHS & DEATHS,WR
ANGLICAN EDUC UNIT
ADANSI EAST CR UNION OF TRS'
TWIFO HEMANG LOWER DENKYIRA TEACHERS
GSTS LOCAL UNION
ATUA HOSP WELFARE
A O B DIST EDUC WORKERS WELFARE
OPASS NON-TEACHING WEL ASSOC
TEPA TRS & WORKERS WELFARE
GEOLOGICAL SURVEY WELFARE HO
ASSOC.OF HEALTH SER.ADMIN.GH.
KWAHU HOSP STAFF WELF ASSOC
TEMA POLYCLINIC WELFARE FUND
E/R HSE OF CHIEFS WEL FUND
TAMALE TEACHERS CREDIT LOAN
K E EA DIST WKRS CO-OP CREDIT UN, ELMINA
T H L D HEALTH WORKERS WELFARE
BAWKU HOSP WELFARE
OKUAPEMAN SCH NON-TEACH STAFF WELFARE
ASHANTI REGION SOCIAL WELFARE FUND
BIBIANI DIST ANGLICAN TEACHERS WELFARE
ASSIN FOSO G N F S WELF ASSOCIATION
UNITED TEACHERS WELFARE FUND
ASSOC OF EDU ACCOUNTANTS- ASH
KPANDO TECH INST WEL FUND
S'DI T'DI ANGLICAN TEACHERS ASSOC
BAWKU HOSP RENT DEDUCTION
W/R TEWU WELFARE
ADOAGYIRI CATHOLIC TEACHERS CREDIT
EPIDEMIOLOGY UNIT WELF. FUND
WEST AKIM DIST TRS WELFARE FUND
COMMUNITY DEV ASSOS GH
ASH AKIM STH DIST TEWU FUND
EASTERN REG HEALTH ADM WELFARE
WASA AMENFI DIST EDUC WELF
GNAT SHAMA-AHANTA TRS WELF FUND
GHANATA STAFF WELFARE SOCIETY
NIFA SEC SCH WELF
FIRE SERVICE WELFARE FUND
DANGME WEST DIST TEWU WELF ASSOC.
BAL. AS AT
01/01/2010
RECOVERIES
228
WELFARE
102
17
222
117
719
432
148,447
230,774
12
286
695
883
37
188
292
5,819
74
423
63
288
28,627
22,908
3,192
588
753
210,507
350,687
1,737
671
25,060
1,632
4,053
2,140
12,000
1,355
4,288
579
217,200
387,672
215
292
152
6,178
4,830
528
48,503
108,534
6,724
12,128
276
6,542
536,547
426
10,794
5,650
12,178
151,983
12,608
100,326
693
339
55,919
17,897
PAYMENTS
288
28,627
22,908
3,192
588
753
210,507
350,687
1,737
671
25,060
1,632
4,053
2,140
12,000
1,355
4,288
579
217,200
387,672
215
292
152
6,178
4,830
528
48,503
108,534
6,724
12,128
276
6,542
536,547
426
10,794
5,650
12,178
151,983
12,608
100,326
693
339
55,919
17,897
BAL. AS AT
31/12/2010
228
102
0
0
0
17
0
0
0
0
0
0
0
0
222
117
719
432
148,447
230,774
12
286
695
883
0
0
0
0
0
0
0
0
0
37
0
0
188
292
0
5,819
74
0
423
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
AFRAM PLAINS DIST TEACHERS WELFARE

WELFARE
DEPT OF CO-OP WELFARE
TEMA URBAN ROADS WELFARE FUND
78
CENTRAL MEDICAL STORE TRANSPORT & MECH WELFARE
RIDGE HOSPITAL WELFARE FUND
(196)
G N F S EASTERN WELFARE
4
GHANA NATIONAL ASSOS OF CHIEFTANCY B/A
MINISTRY OF HEALTH WELF
K'DUA REG HOSP WELFARE
TEMA TECH INST WELFARE ASSOC.
PRESEC EMPLOYEES CO-OP CREDIT UNION
153,630
ACCRA GIRLS TEWU WELF FUND
N F E D WELFARE ASSOC
CAGD CREDIT UNION LADIES
WINNESEC NON TEACHERS WELF
GHANA NAT FIRE SERVICE NORTH. REG WELF.
LAND VAL BOARD WELF FUND
479
AUDIT FINAL ACCTS WELFARE FUND
CONTROLLER&ACCOUNTANT GEN WELFARE
GES WELFARE
LANDS COMMISSION WELFARE
4,075
ST MARY'S HOSP WELF FUND
INFO SERVICE DEPT WELF
282
A S D A WELFARE FUND
19
KORLE-BU HOSP WELF CLUB
GT AR REG ADMIN WEL ASSOC
GA DIST TRS WELF ASSOC
V/R ADMIN WELFARE FUND
DENU WELFARE FUND
ST. DOMINIC HOSPITAL STAFF TRUST FUND
PEKI CENTRAL TEACH WELF FUND
WEST GONJA HOSPITAL PROV FUND
TEACHERS AND EDUC WKRS WEL SEFWI WIAWSO
B/A TEASURY WELFARE
BATTOR HOSP PROVIDENT FUND
ST JOSEPH HOSP PROVIDENT FUND
WENCHI METHODIST HOSP CREDIT
GHANA HEALTH SERV WORKERS WELF
CENTRAL REG C A G D WELFARE
K-DUA CONT. & ACCT-GEN WELF FUND
COMM DEV ASH REG WELF
ASHANTI METH TRS & WKRS WELF FUND
WESTERN REGION FIRE SERVICE WELF FUND
650
GHANA EDUC SERV REG CO-OP CREDIT UN
64
17,952
6,736
734
135
1,284
155,731
15,670
2,028
6,364
11,387
294,977
764
644
36,004
3,465
26,315
432
2,233,742
4,593
20,418
0
1,294
3,146
747
5,880
315
30,862
5,565
2,295
48,172
6,601
2,235
71,405
4,174
29,328
20,956
3,560
200
2,354
425
1,139
84
23,162
1,411,214
PAYMENTS
17,952
6,736
734
135
1,088
155,731
15,670
2,028
6,364
11,387
294,977
764
644
36,004
3,465
26,315
432
2,233,742
4,593
20,418
0
1,294
3,146
747
5,880
315
30,862
5,565
2,295
48,172
6,601
2,235
71,405
4,174
29,328
20,956
3,560
200
2,354
425
1,139
84
23,162
1,411,214
BAL. AS AT
31/12/2010
0
0
78
0
0
4
0
0
0
0
153,630
0
0
0
0
0
479
0
0
0
4,075
0
282
19
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
650
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
POPE JOHN TEWU WELFARE

MFANTSEMAN DIST ASSEMBLY WELF
MOFA WELFARE
NEW JUABENG MUNICIPAL WELFARE
LAND VALUATION BOARD WELF B/A
REGIONAL LAND VAL WELF FUND
TWIFO HEM. LOW. DEN. DIST WELF FUND
REG EDUC OFFICE WELF FUND
JASIKAN HEALTH WORKERS WELFARE
DISTRICT ENGINEER PWD
AKWAPIM SOUTH DIST WELFARE
ASAMANKESE SEC SCH STAFF WELF
MIN OF LANDS & FORE WELF
PEKI GOVT HOSP WELF FUND
E/R BIRTHS&DEATHS WELF
ASSOC OF EDUC ACCOUNTANTS, W/R
C/R TEACH SDA WELF ASSOC
BEGORO PRESBY WOMENS CREDIT UNION
GT ACCRA REG HOUSE OF CHIEF
AJUMAKO ENYAN ESIAM DIST TEACH CO-OP CREDIT
DEPT OF COMM DEVT WELFARE K'DUA
BEREKUM MUNICIPAL ASSEM. WELF. FUND
GHANACOLL STAFF WEL FARE
BIRTHS /DEATHS WELF
A A K DISTRICT TEACHERS CO-OP CREDIT UNION
KSI TOWN & COUNTRY PLNNING WEL
AGONA DIST WKRS CR UNION
JUABOSO BIA DIST TEACHER WELFARE
A E S DIST WELFARE FUND
BIRIM NORTH DIST TEACHERS WELFARE
PAYROLL PROC DIV WEL ASSOC
SOCIAL WEFARE DEPT, E/R
DIST EDUC STAFF WELFARE ELMINA
FISHERIES WELFARE FUND AR
WESTERN REGION G E S STAFF WELF.
JUDICIAL SERV STAFF ASSOC CREDIT SCHEME
VOLTA REGION MOFA WELFARE
DANGBE WEST DIST EDUC WELF FUND
HOHOE MOFA WELF
NHC STAFF WELFARE FUND
KWAEBIBIREM DIST TEACHERS WELFARE
FANTEAKWA DIST WELFARE
ACHIMOTA HOSP WELFARE
ANKAFUL LEP/GEN HOSP WELF ASSOC
RECOVERIES
WELFARE
208
224
143
1,620
(697)
(210)
4,658
169
11
65
2,652
463
1,016
23,046
1,575
615
3,782
5,804
10,055
24
7,358
10,280
4,350
411
303
18,158
1,522
1,707
8,675
606,579
2,780
1,362
685
598
402,998
1,258
109,120
22,422
1,208
10,694
2,549
1,272
26,619
0
2,154
279,351
5,884
26,668
888
480
287,254
22,019
2,442
1,204
PAYMENTS
2,652
463
1,016
23,046
1,575
615
3,782
5,804
10,055
24
7,358
10,280
4,350
411
303
18,158
1,522
1,707
8,675
606,579
2,780
665
685
598
402,998
1,258
108,910
22,422
1,208
10,694
2,549
1,272
26,619
0
2,154
279,351
5,884
26,668
888
480
287,254
22,019
2,442
1,204
BAL. AS AT
31/12/2010
0
0
208
0
0
0
224
0
0
0
0
0
143
0
0
1,620
0
0
0
0
0
0
0
0
0
0
0
4,658
0
0
169
0
0
11
0
0
0
0
0
0
0
0
0
0
7b

COMPANY NAME
K E E A TEACHERS CO-OP CREDIT

ASSOC OF EDUC ACCOUNTANTS, ACCRA
MAIN ACCOUNT SOCIAL CLUB
ST PAUL TECH WELF
YILO KROBO DIST HEALTH DIRECTORATE WEL.
KPANDO DIST EDU WORKERS WEL ASS
CIVIL SERVANTS ASSOCIATION
AWUTU EFFUTU DIST TEACHERS CREDIT UNION
GH PRISONS CR UNION ASSOC
DORMAA DIST TEACHERS WELFARE CLUB
A M E ZION EDUC UNIT WELF
ASUNAFO DIST TEACHERS WEL
NSAWAM FIRE ST WELF FUND
ACCRA METRO EDUC DIR CR UNION
OBUASI TEACHERS CO-OP CREDIT UN
REG HLTH ADMIN WELF FUND
KRACHI DIST HOSP WELFARE
CATHOLIC EDUC WELFARE
S D A EDUC TEACHERS WELFARE
BIBIANI TEACHERS WEL
BIRIM SOUTH TEACHERS WELFARE
ADANSI WEST DIST WELFARE
MINISTRY OF TOURISM WELFARE
ATWIMA DIST GNAT WELF
ADIDOME DIST. TRS CO-OP CR UNION
FIRST GHANA BUILD SOC
EASTERN REG TEACHERS RENT DEDUCTION
GH NATIONAL ASSOC OF TEACHERS
ADISADEL COL N-TEACH STAFF WELF
ASSIN DIST TEACHERS WELFARE
MOFA CASHEW DEV PRO-M-BIKES
MIN OF AGRIC PAMSCAD ACCOUNT
MIN OF AGRIC PAMSCAD ACCOUNT
ISLAMIC TEACH WELFARE FUND
GOMOA DIST ASSEMBLY WELFARE FUND
KIBI DIST HOSP STAFF
PRESBY TRAINING COLLEGE NON TEACH WELF
AGONA DIST EDUC WORKERS WELFARE
ISLAMIC EDUC. UNIT WELFARE FUND
TEMA SEC SCH STAFF WELF ASS
JOHNSCO JOINT STAFF WEL.UNION
TAFO HOSPITAL WELFARE
YILO KROBO TEACHERS WELFARE
HO DIST TEACHERS CO-OP CREDIT
BAL. AS AT
01/01/2010
RECOVERIES
WELFARE
45
297
513
11
46
281
106
8,394
(535)
12
(594)
66
114,897
1,452
166
943
873
23,982
8
413,112
1,624,993
33,670
1,946
48,556
3,137
340,666
95,586
1,566
264
1,903
5,673
69,392
52,490
62,692
1,172
45,264
195,103
640
2,262
54,715
234
39,854
1,993
32,933
4,436
916
965
89,389
24
133,173
760
12
237
58,574
19,184
466,686
PAYMENTS
114,897
1,452
166
943
873
23,982
8
413,112
1,624,993
33,670
1,946
48,556
3,137
340,666
95,586
1,566
264
1,903
5,673
69,392
52,490
62,692
1,172
45,264
195,103
640
2,262
54,715
234
39,854
1,993
32,933
4,436
916
430
89,389
24
133,173
167
12
237
58,574
19,184
466,686
BAL. AS AT
31/12/2010
0
0
45
0
0
0
297
0
0
0
0
0
513
0
0
0
0
0
11
0
0
0
46
0
0
0
281
0
0
0
0
106
8,394
0
0
0
12
0
0
0
0
0
0
0
7b

COMPANY NAME
MOFA HOHOE CREDIT UNION

SUHUM FIRE SERV WELFARE ASS
ASUANSI TECH INST WELF
PROGRESSIVE TRS COOP CR UNION
EAST AKIM TEACHERS WELFARE
SEKONDI COLL.TEACHERS WEL.SCHEME
WEST AKIM TEACHERS CO-OP CREDIT
DEPT OF FEEDER ROADS WELF FUND
MFANTSEMAN DIST TEACHERS
ASSIN DIST EDUC CREDIT UNION
GOMOA DIST TEACHERS CREDIT
GT ACCRA PRESBY UNIT WELFARE
ST MARTIN'S HOSP PROV FUND
W/R METH TEACH WELF
UNIVERSE CO-OP CREDIT UNION LTD
AHAFO ANO SOUTH TRS AND EDU WORK WEL
AKIM ODA HOSP WELFARE ASSOC
NCWD WELFARE FUND
KWAHU STH. DIST. EDUC. WEL FUND
A-O-B DIST CR UNION
DORMAA TEACHERS CO-OP CR UN
MOFA HO DIST WELF FUND
ST ANTHONY HOSP
TEMA METRO ASSEMBLY LOANS
MOFA KEEA Dist Welfare Dues
FLAMES CREDIT UNION
JUDICIAL SERVICE CAR LOAN
GHANA NATIONAL FIRE SER SEN.OFF ASS
AUDIT SERVCAR LOAN
GNFS WELF, WINNEBA
GT AC CIVIL SER WEL/ECOBANK GH
GHANA UNION OF PHYSICALLY DISABLED WK
SHAMA AHANTA METRO WEL T'DI
GHANA HIGHWAY CAR LOAN
ASSOC OF EDUC ACCOUNTANTS, B/A
COUNCIL OF STATE CAR LOAN REV A/C
PRISON STAFF MISCELLANEOUS
MORKPORKPOR CO-OP CREDIT UNION
GH NAT FIRE SERVICE FIREMAN INS.
GHANA NATIONAL FIRE SER GT ACCRA WELF
K I A M O TRANSPORT
TEMA METROPOLITAN ASSMEMBLY
MARY THERESAH HOSPITAL
DEPT. OF NAT. LOTTERIES
BAL. AS AT
01/01/2010
RECOVERIES
WELFARE
42
536
2,470
520
37
10
535
39
240
280
622
42
137
384
67
2,410
21,773
5,480
201,683
55,440
251
88,972
1,812
851,340
425,847
356,798
13,516
478
24,570
659,816
30,044
1,033
0
3,175
190,860
817,730
5,758
37,839
4,853
221
33,485
1,917
2,615
0
2,980
120
11,634
583
248,046
10,070
118,669
17,592
169,486
670,578
118,324
0
13,220
432
0
PAYMENTS
2,410
21,773
5,480
201,683
55,440
251
88,972
1,812
851,340
425,847
356,798
13,516
478
24,570
659,816
30,044
1,033
0
3,175
190,860
817,730
5,758
37,839
4,853
221
33,485
1,917
2,615
0
2,980
120
11,634
583
248,046
10,070
118,669
17,592
169,486
670,578
118,324
0
13,220
432
0
BAL. AS AT
31/12/2010
0
42
0
0
0
0
0
0
0
0
0
0
0
536
2,470
520
0
37
0
0
0
10
0
535
0
0
0
39
240
280
0
0
0
622
0
42
0
0
0
0
137
0
0
384
7b

COMPANY NAME
GHANA HEART FOUNDATION

WEST GONJA HOSPITAL
S'DI/T'DI METRO TEACHERS CR UNION
ASSOCIATED TEACHERS CO-OP CR UNION
GOOD SHEPHERD CREDIT UNION
GES TEACHERS WELFARE SUHUM
CATHOLIC TEACHERS ASSOC W/R
GES WELF FUND, ASUOGYAMAN
SUNYANI DIST TEACHERS WELFARE
AXIM DIST STAFF WELF FUND
GHANA NATIONAL FIRE SER TEMA WELF
REGISTRAR GEN WELF ASS
HYDRO STAFF WELF
GA WEST MUNICIPAL WELFARE ASSOC
AMANSIE EAST EDUC WKRS ASSOC
UPPER EAST REG EDUC OFF WELFARE FUND
AKWAPIM SOUTH HEALTH WORKERS FUND
BIRIM SOUTH TEACHERS CREDIT UNION
KMA STAFF WELFARE ASSOC
MOLE NATIONAL PARK WELF FUND
HOHOE DIST HOSP WELFARE
ASUNAFO DIST ASS WELF FUND
ASHANTI CATHOLIC TEACH & EDUC WKRS
ISLAMIC EDUC UNIT
KUMASI TEACH AND EDUC WORKERS
WASSA WEST DIST TEACHERS WELFARE
GT ACCRA A M E ZION TEACH WORK WELF
A A -N TEACH & EDUC WKRS WELF ASSOC
KETU D H D WELFARE
BIRIM SOUTH DIST ASSEMBLY WELFARE
HOHOE DIST CREDIT UNION
NATIONAL ASSOS OF GRADUATE TEACHERS
EDU ACCT MATRON STORE KEEPERS AUDIT WEL
E J D TEACH/TEWU ASSOC
SEKYERE WEST TEACHERS &EDUC WELF
KETU DIST TEACHERS CO-OP CREDIT UNION
ULTIMATE CO-OPERATIVE CREDIT UNION LTD.
ASHANTI REG HSE OF CHIEFS
SENE TEWU/TEACHERS WEL FUND
WENCHI DIST GES WELFARE
GT ACCRA PPRS WELF ASSOC
BAWKU TEACHERS CO-OP CREDIT UNION
GAR BIRTHS & DEATH WELF
APAM WORKERS CO-OP CREDIT UNION
BAL. AS AT
01/01/2010
RECOVERIES
6
WELFARE
885
936
(299)
3
404
367
68
77
413
731,988
672,765
136,147
40,465
135,625
6,878
31,040
2,500
58,736
340
2,462
736
40,383
15,149
263,310
155,837
37,769
9,156
4,086
425
2,220,022
93,006
154,967
36,747
14,542
7,428
2,392
1,446
590
493,492
599
36,009
1,758
203,269
237,382
5,420
32,383
115,194
4,396
446,107
436
6,396
PAYMENTS
77
413
731,988
672,765
136,147
40,465
135,625
6,878
31,040
2,500
58,736
340
2,462
437
40,383
15,149
263,310
155,837
37,769
9,156
4,086
425
2,220,022
93,006
154,967
36,747
14,542
7,428
2,392
1,446
590
493,492
599
36,009
1,758
203,269
237,382
5,420
32,383
115,194
4,396
446,107
436
6,396
BAL. AS AT
31/12/2010
6
0
0
885
0
936
0
0
0
0
0
0
0
0
0
3
0
0
0
0
404
0
0
0
0
0
367
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7b

COMPANY NAME
KORLE-BU TEACH HOSP RENT AND UTITLITY

ACCRA METRO EDUC OFF WKRS ASSOC
GHANA NATIONAL FIRE SER SNR OFF WELF
GHA MUTUAL FUND
ADMINISTRIVE CHARGES
WILDLIFE DIV WELFARE
FEEDER ROADS WELFARE
WASSA AMENFI HEALTH WELF. ASSOC.
ASSOC OF EDUC STOERKEPPERS, E/R
NATIONAL PLANT PROTECTION WELFARE FUND
LOCAL GOVT PERSONNEL ASS -ASH
NEW JUABEN PRESBY TEACHERS ASSOC
SHAMA AHANTA EAST METRO WELF
GES MOTORBIKE
TEMA METRO TEACHERS CO-OP CR UN
GHANA NATIONAL FIRE SER HOHOE WELF
NEW JUABEN SEC COMM TEWU WELF CLUB
NZEMA EAST TRS WELFARE FUND
K'DUA SECONDARY TECH WELFARE
A A K DIST TEACHERS WELF
HEAD TEACHERS RENT A/C
ATEBUBU DIST TEWU WELF
ACHIMOTA SCHOOL CREDIT UNION
AHMADIYYA MUSLEM EDUC UNIT WELFARE
WINNEBA WORKERS CO-OP CREDIT UNION
MIN OF INTERIOR WELFARE
C&AGD LADIES ASSOC K'SI
HOHOE DIST GES WELFARE
METRO HEADTEACHERS' RENT
KWAHU STH TEWU WELFARE
LOCAL GOVT. TRG SCHOOL
5 GARRISON TEACHERS CO-OP CREDIT UNION
SWEDRU TEACHERS CO-OP CREDIT
OKAIKOI SUB METRO TREACHERS CO-OP CR UN
WASS WELFARE ASSOCIATION FUND
CIVIL SERVANTS' ASS, ASHANTI MEDICARE
AKUAPEM NORTH DIST TEACH CO-OP CR UN
CHRISTAIN METHODIST SEC SCH WELF
AGGREY MEMORIAL AME ZION SEC SCH
NKORANZA DIST TRS WELFARE FUND
RADU WELFARE ASSOCIATION
MADINA TEACHERS CREDIT UNION
WASA AKROPONG TEACHERS CR UN
TWIFO HEMANG LOWER DENKYIRA TEWU
BAL. AS AT
01/01/2010
RECOVERIES
856
WELFARE
(963)
251
162
69
22,943
4,394
48,603
76,741
11,424
8,363
584
4,755
4,201
1,080
3,373
1,361
2,807
269,314
606,287
981
1,280
176
1,742
11,676
11,092
6,990
3,510
638
23,330
213
625
45,100
1,101
3,896
385
2,456
701,301
176,789
72
181,484
89,093
153
1,001
53,378
3,424
533,822
8,384
11,685
PAYMENTS
22,943
4,394
48,603
76,741
10,461
8,363
584
4,755
4,201
1,080
3,373
1,361
2,807
269,314
606,287
981
1,280
176
1,742
11,676
11,092
6,990
3,510
638
23,330
213
625
45,100
1,101
3,896
385
2,456
701,301
176,789
72
181,484
89,093
153
1,001
53,378
3,424
533,822
8,384
11,685
BAL. AS AT
31/12/2010
856
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
251
0
0
0
0
0
0
0
162
0
0
0
0
0
4
0
0
0
0
0
0
0
5
0
7b

COMPANY NAME
KWAHU SOUTH DIST CREDIT UNION

BAWKU HOSP WORKERS CO-OP CREDIT
WA DIST EDUC WORKERS CREDIT
INFO SERVICES CO-OP CREDIT UNION
JAMAN DIST WELF FUND
AJUMAKO ENYAN ESSIAM WORK CR UN
CONT & ACCT GEN REG STAFF WELFARE
KADJEBI MOFA WELF
EAST AKIM DIST GNAT CREDIT
LEGONMAN/MADINA FIRE STATION WELF FUND
ASUTIFI DIST TEACHERS WELFARE
LABOUR DEPT WELF FUND
AME ZION TEACH EDUC WORK WELF ASS
GH NAT FIRE SERVICE TRADE FAIR WELFARE
K'DUA CATHOLIC SCH TEACHERS ASSOC
GH NAT FIRE SERV DANSOMAN WELF
GHANA NATIONAL FIRE SER AMASAMAN
MOFA TEMA MUNICIPAL WELFARE
GHAT TRG COL TUTORS
GHANA NATIONAL FIRE SER IND AREA WELF
CIVIL SER SUPPLY & MAT MGT CLASS ASS
TECHIMAN AREA TEACHERS CO-OP CR
DWINASE LOCAL EDUC/CITY INV. CO. LTD
A.E.S. DIST TEACH & EDUC WKS WELF SCHEME
EJURA SEKYEDUMASE DIST GES WKRS WELF
NEW JUABENG MUNICIPAL ASSEM
GOMOA DIST AGRIC WELF FUND
KRACHI DIST TEACHERS WELF FUND
TANO DIST TEACHERS WELFARE
ABUAKWA STATE COL WELF ASS
MIN OF FINANCE WEL ASSOC
AJUMAKO ENYAN HEALTH WORK WEL
HO DIST HLTH WELFARE
BIRIM COMMUNITY CREDIT UNION
VOLTA REG HOSP WEL ASS
YILO KROBO TEACHERS CERDIT UNION
BEREKUM TEACHERS CO-OP CR UN
ASANTI REG ANGLICAN TEACH & EDUC WK
K'SI REG EDUC OFFICE WELF ASS
JASIKAN DIST WORKERS CO-OP CREDIT
GAR COMMUNITY DEVELOPMENT WEL
K'DUA NEW JUABEN TEACHERS WELF
ST PETERS CO-OP CREDIT UNION
ATEBUBU TEACHERS CO-OP CREDIT
BAL. AS AT
01/01/2010
RECOVERIES
WELFARE
(335)
182
70
36,430
38,874
258,248
8,626
30,262
38,569
5,152
187
86,895
12,136
26,452
1,383
3,891
31,588
6,731
45,234
16,732
372
102,321
40,438
3,826
253,294
11,663
129,380
36,750
4,276
1,015
3,597
34,860
34,860
917
6,975
1,797
2,776
9,174
70,516
451,143
187,294
2,808
70,942
7,152
2,905
23,795
148,647
PAYMENTS
36,430
38,874
258,248
8,626
30,262
38,569
5,152
187
86,895
12,136
26,452
1,048
3,891
31,588
6,731
45,234
16,732
372
102,321
40,438
3,826
253,294
11,663
129,380
36,750
4,276
1,015
3,597
34,860
34,860
917
6,975
1,797
2,776
9,174
70,516
451,143
187,294
2,808
70,942
7,152
2,905
23,795
148,647
BAL. AS AT
31/12/2010
0
0
0
0
0
0
0
0
0
0
0
0
0
0
182
0
0
0
0
0
0
0
7
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7b

COMPANY NAME
EDUCATION WORKERS' HOUSING PROJECT

GES KETU & AKATSI DIST TEACH WELF
SURVEY DEPT HEAD OFFICE WELFARE
GHANA NATIONAL FIRE SERVICE, CR
DRIVER UNION OF GT ACCRA HEALTH DIR
JCF CONSUMER CR UNION
PWD NORTHERN REGIONAL WELFARE
BOGOSO TEACHERS CREDIT UNION
GT ACCRA CIVIL SERVANTS WELF
CENTRAL REGION HOSP WKRS ASSOC
SOUTH TONGU TEACHERS CR UN
NORTH TONGU GH EDUC SERVICE WELF
ASS.OF ENV.HEALTH ASSISTANTS,GH.
SUHUM PUBLIC WORKERS ASSOC
NATIONAL ASSOC. OF GRADUATE TEACHERS P/F
BIRIM FINANCIAL SERVICES UNION
AJUMAKO ENYAN ESIAM DIST TEACH WELF
CIVIL SERVANTS' ASSOC REG SEC ACCT, C/R
NORTHERN REG CSA WELF ASS
CIVIL SERVANTS' ASSOCIATION B/A
COM DEV WELF FUND, V/R
SUBIN ASOKWA TEACHERS CR UN
C/R METHODIST EDUC WELFARE
BENKUM SEC SCH WORKERS WELFARE
CHEMU STAFF WELF ASSOC
V R ADMIN SEC AND TECH CLASS WELF ASSOC
KADJEBI DIST TEACHERS CO-OP CR UN
ACCRA ACADEMY CREDIT UNION
HO POLY/LEP HOSP WEL FUND
MANYA KROBO TEACHERS CR UNION
GNFS WELF, K'BU
UPPER WEST GNFS REGIONAL WEF FUND
NUNGUA FIRE STATION WELF FUND
WEST MAMPRUSI DIST TRS CR UNION
NAVRONGO TRS CO-OP CR UNION
ASSIN DIST EDUC WELFARE
A M E ZION EDUC UNIT WELF ASS
KITCO NON-TEACHING WELF ASSOC
O LA TRAINING COLLEGE TEWU
A T T C WELF CLUB
AFRAM PLAINS DIST TEACHERS CR UN
CENTRAL REG NAGRAT CR UNION
G N F S GT ACCRA /ACCRA CITY WELFARE
WEIJA FIRE WEL FUNDS
BAL. AS AT
01/01/2010
RECOVERIES
83
WELFARE
(914)
629
71
79,942
12,695
8,372
36,186
2,683
204,041
1,239
84,204
6,849
5,536
6,065
5,775
3,248
349,602
111,198
16,755
50,770
35,964
19,895
43,581
637
84,824
74,285
4,796
5,135
18,726
213,227
144,311
411
24,856
16,422
4,797
27,202
29,430
50,402
10,325
414
438
820
2,612
4,962
6,601
47,077
12,628
PAYMENTS
79,942
12,695
8,372
36,186
2,683
204,041
1,239
84,204
6,849
5,536
6,065
5,775
3,248
349,602
111,198
16,755
50,770
35,964
19,895
43,581
637
84,824
74,285
4,796
5,135
18,726
213,227
144,311
411
24,856
16,422
3,883
27,202
29,430
50,402
10,325
414
438
820
2,612
4,962
6,601
47,077
12,628
BAL. AS AT
31/12/2010
83
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
629
0
0
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
GHS ACCT STAFF ASSOC

ASSIN DIST ASSEMBLY WKRS WEL FUND
SEK/T'DI PRESBY EDUC UNIT WELF ASSOC
ASHIEDU KETEKE TRS WEL ASSOC
CAPE COAST METROPOLITAN ASSEM WELF
GNFS LADIES ASSOC
GHANA NAT AGRIC TECH CLASS ASSOC
GNFS CAPE COAST METRO WELF
GARU/TEMPANE TRS CO-OP CR UN
KPANDO DIST EDU CR UNION
ARCHBISHOP PORTER GIRLS SEC SCH WELF ASSOC.
NKWANTA DIST TEACH COOP CR UN
A A K WKRS CO-OP CREDIT UNION
METRO RD MECH WELF UNION
KINTAMPO DIST. GNAT WEL CLUB
NDPC STAFF WELFARE FUND
GNFS DISTRICT ADM, EASTERN
GH PRISONS SERVICE LADIES ASSOC
EDUC STOREKEEPERS ASSOC (VOLTA)
BIRIM SOUTH TRS HABITAT PLAN
SHAI HILLS RESOURCE WELF FUND
JASIKAN DIST.MOFA WORKERS WEL. ASSOC
OASL STAFF WELFARE FUND
FIRE SERVICE LADIES ASSOC.
KWABRE DIST. TEACHERS EDUC.WEL.FUND
DIRECTORATE OF CROP SER. EMP. WEF. ASSOC.
AKUAPEM NORTH TEWU WELF
BONGO TRS' CO_OP CREDIT UNION
HQTRS JUNIOR OFFICERS ASSOCIATION
OKAI KOI TEACH. RESOURCE WELF. ASSOC.
GNFS K'DUA MUN WEL.FUND
NANUMBA DIST TEACH COOP CR UN
TEWU WELF- KIBI SEC/TECHNICAL
F D H WORKERS ASSOC.
GT ACCRA CIVIL SER.SAVINGS&LOANS SCH
SUNYANI MUNICIPAL WELFARE FUND
FIRE SER AKWAPIM NORTH DIST.WELF CLUB
OBUASI MUNICIPAL ASS. STAFF WELF.
PWD PRESTIGE WELF UNION
GNFS CAPE COAST HQ WELF.
SOCIAL SECURITY AND NATIONAL INS. TRUST
GHANA VET MEDICAL ASSOC
GH MED ASSOC DUES
ASSOC OF MAG & JUDGES OF GHANA
RECOVERIES
WELFARE
197
(330)
(3)
1,044
(32)
1,338
31
505
(41,332)
405
72
1,856
142
1,906
17,461
114
63,437
26,570
11,768
8,200
175,512
1,508
240,149
14,317
214
35,452
2,145
4,424
16,413
1,816
103,229
124
60
402
102,970
145
3,360
296
1,746
132,503
78
6,800
11,945
2,876
7,446
212,808
62,967
13,301
606
2,816
2,264
2,215
32,485
445,769
41,080
PAYMENTS
1,856
142
1,906
17,461
114
63,437
26,570
11,768
8,200
175,512
1,178
240,149
14,317
211
35,452
2,145
4,424
16,413
1,784
103,229
124
60
402
102,970
145
3,360
296
1,746
132,503
78
6,800
11,945
2,876
7,446
212,808
21,635
13,301
606
2,816
2,264
2,215
32,485
445,769
41,080
BAL. AS AT
31/12/2010
0
0
0
0
0
0
0
197
0
0
0
0
0
0
0
0
0
1,044
0
0
0
0
1,338
0
0
0
0
31
0
0
505
0
0
0
0
0
0
0
0
0
405
0
0
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
HEALTH SERV WKRS DEVELOPMENT FUND

WELFARE
GHANA NURSES ASSOS BUILDING LEVY
(219,534)
GOV'T & HOSP. PHARM. ASSOC.
GHANA ENV. HEALTH OFFICERS ASSOC.
62
KPANDO DIST. HEALTH WKS UNION
(947)
GHANA MEDICAL ASSISTANTS' ASSOCIATION
35,326
GH NAT AGRIC TECH CLASS ASSOC.
TEWU DEVT FUND
4,993
GHANA ASSOC OF BIOMEDICAL SCIENTISTS
GRNA NURSES FUND
NEW JUABENG CSA MUTUAL HEALTH ORG
7,570
GHA MUTUAL SAVINGS & CR FUND
AR CSA SAVINGS SCHEME
12,085
GH MEDICAL ASSOC PENSION FUND
NR CSA MUTUAL HEALTH INS. SCHEME WELF
UWR CIVIL SERV. MUTUAL HEALTH SCHEME
NAT ASSOC OF DISEASE CONT. TECH OFF GP
152
FORESTRY COMM STAFF TERM BENEFIT SCH
PUBLIC SERVANTS HOUSING LOANS
6
NAGRAT AUTO SCHEME
PHARMACY COUNCIL
MANAGEMENT AND PRODUCTIVITY INSTITUTE
MDPI SENIOR STAFF ASSOCIATION
MDPI WORKERS CO-OP. CREDIT UNION
MDPI TUC
192
MDPI STAFF SAVINGS SCHEME
GHANA MESEUMS AND MONUMENTS BOARD STAFF WELF.
GHANA MESEUMS AND MONUMENTS BOARD-SAVINGS A/C (466)
GMMB- VEHICLE PURCHASE REVOLVING FUND
GMMB ACCRA LOCAL WELFARE FUND
UPPER EAST REGIONAL MUSEUM STAFF WELF. FUND
MONUMENTS STAFF LOCAL WELFARE FUND
VOLTA REGIONAL MUSEUM LOCAL WELFARE FUND
GMMB STAFF WELFARE-KUMASI
GMMB SENIOR STAFF ASSOCIATION
MUSMONS WORKERS' CREDIT UNION, ACCRA
NCC CAR REVOLVING FUND
(160)
DVLA STAFF WELFARE ASSOCUATION
NADMO WELFARE FUND
NORTHERN REG. RURAL INTEGRATED PROGM
NBSSI RECURRENT ACCOUNT
GIPC-STAFF PROVIDENT FUND
MIDWIFERY TRAINING SCH WELFARE
137
GHANA NATIONAL FIRE SERVICE MPRAESO WELF
176
73
318,668
638,441
14,210
50,549
11,690
73,972
228,088
52,266
96,739
461,721
16,055
994,476
261,602
1,226,449
45,802
31,803
3,840
864,037
465,808
1,090,146
251
12,432
229
7,983
2,643
14,930
19,097
5,838
2,598
1,129
96
7,597
225
423
6,897
41,750
232
18,765
124,477
4,658
146,119
83,367
24
5,109
PAYMENTS
318,668
418,907
14,210
50,549
10,743
73,972
228,088
52,266
96,739
461,721
16,055
994,476
261,602
1,226,449
45,802
31,803
3,840
864,037
465,808
1,090,146
251
12,432
229
7,983
2,643
14,930
19,097
5,372
2,598
1,129
96
7,597
225
423
6,897
41,750
72
18,765
124,477
4,658
146,119
83,367
24
5,109
BAL. AS AT
31/12/2010
0
0
0
62
0
35,326
0
4,993
0
0
7,570
0
12,085
0
0
0
152
0
6
0
0
0
0
0
192
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
137
176
7b

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
NADMO NORTH WELFARE SCHEME

WELFARE
NADMO WEST WELFARE SCHEME
PHARMARCY TECHNOLOGISTS ASS. OF GH.
T M A WORKERS CO-OP CREDIT UNION
HEALTH ACCOUNTING STAFF ASS. OF GHANA
ENERGY COMMISSION
HEALTH DIR. STAFF WEL. UPPER DENKYIRA
GTTC STAFF WELFARE ASSOCIATION
CIVIL SERVANTS ASSOCIATION ACCOUNT 2
SERIOUS FRAUD OFFICE WEL. ASSO.(SEFOWA)
SERIOUS FRAUD OFFICE JUNIOR STAFF ASSO.
GENERAL LEGAL COUNCIL WELFARE
BOARD OF LEGAL EDUCATION
KOMFO ANOKYE TEACHING HOSP CO-OP CREDIT UNION
KWAEBIBIREM GES CO-OP CREDIT UNION
ABIBIGROMMA WELFARE FUND
460
NSC ACCOUNT 2
SOC. SEC. AND NAT. INSURANCE TRUST
680
DIVESTITURE IMPLEMENTATION COMMITTEE
TEACHER TRAINEES ASSOC OF GHANA (TTAG)
GNCC CO-OPERATIVE CREDIT UNION
GNCC WELFARE UNION
CNC MANAGEMENT STAFF WELF ASSOC.
CENTER FOR NATIONAL CULTURE WESTERN REGION
GHANA NEWS AGENCY
GHANA NEWS AGENCY LADIES ASSOCIATION
BOLGATANGA TEACHERS CREDIT UNION
NSC HAWKERS ACCOUNT
DISTRICT PWD WELFARE
71
GT ACCRA CENT. FOR NAT. CULT. CR. UN.
STOOL LANDS ACCOUNT
7,782
SEARCHLIGHT LADIES
IPS/VANGUARD LIFE ASSURANCE CO.
IPS TEWU ACCOUNT
IPS TEWU WELFARE FUND
IPS UTAG WELFARE FUND
IPS RENT/CONSUMER DURABLE A/C
PPA STAFF WELFARE ASSOCIATION
NSC CAR LOAN ACCOUNT
36
PPA STAFF WELFARE LOAN
CSRPM SENIOR STAFF ASSOCIATION
CSRPM WELFARE PROVIDENT FUND
CSRPM WELFARE ASSOCIATION
GHANA LIBRARY BOARD STAFF WEL FUND
74
2,575
6,172
55,895
25,539
138,658
36,065
9,855
24,080
1,266,822
17,205
20,632
15,799
28,766
98,981
318,915
733
56,758
1,206
15,062
72,151
33,495
6,561
1,800
13,840
4,479
574
14,396
7,253
74
750
15,803
114
95,465
8,606
3,276
6,240
46,632
2,580
8,516
10,414
4,770
36,041
2,428
5,481
PAYMENTS
2,575
6,172
55,895
25,539
138,658
36,065
9,855
24,080
1,266,822
17,205
20,632
15,799
28,766
98,981
318,915
733
56,758
1,206
15,062
72,151
33,495
6,561
1,800
12,480
4,479
574
14,396
7,253
74
750
15,803
114
95,465
8,606
3,276
6,240
46,632
2,580
8,516
10,414
4,770
36,041
2,428
5,481
BAL. AS AT
31/12/2010
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
460
0
680
0
0
0
0
0
1,360
0
0
0
0
71
0
7,782
0
0
0
0
0
0
0
36
0
0
0
0
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
GT ACCRA REG LIBRARY WELF FUND

NVTI-PSWU OF TUC
GAAS WELFARE FUND
GH. ACADEMY OF ARTS AND SCIENCES
SHAMA COMMUNITY CO-OP CREDIT UNION
NSC STAFF WELFARE FUND
NVTI-JUNIOR STAFF ASSOCIATION
NVTI - SENIOR STAFF ASSOCIATION
Nat Voc Training Inst Credit Un Dues
GNFS HEADQUARTERS SNR OFFICERS ASSOC
NVTI ACCOUNTS ASSOCIATION
NVTI LADIES CLUB ASSOCIATION
SEC STAFF PROVIDENT FUND
SEC STAFF WELFARE FUND
NSC SNR STAFF ASSOC. WELF. FUND
GEPC STAFF CREDIT UNION
ESL PF
GEPC STAFF WELFARE
GEPC SENIOR STAFF ASSOCIATION
NAT. SYMPHONY ORCHESTRA WELFARE FUND
FRIENDS HELPING FUND
NPCS WELFARE ASSOCIATION ACCOUNT
GDB SENIOR STAFF ASSOCIATION
GDB STAFF WELFARE FUND
STATE ENT. COMM. WELF. ASSOC.
SCHOOL OF PUBLIC HEALTH
UNIVERSITY OF GHANA
UNIVERSITY OF GHANA CREDIT UNION
TEWU LOCAL
TEWU PROVIDENT FUND
FUSSAG WELFARE PROJECT
UNIVERSITY TEACHERS ASSOC. OF GHANA
LEGON CLUB
GHANA ASSOC. OF UNIVERSITY ADMINISTRATORS
SENIOR STAFF ASSOCIATION (FUSSAG)
UNIVERSITY OF GHANA SNR STAFF PROVIDENT FUND
UNIVERSITY OF GH. CENTRAL ADMIN. WELF. FUND
FINANCE DIRECTORATE WELFARE FUND
UNIVERSITY OF GHANA ACCOUNT 2
U/G SUPERNUATION ACCOUNT
GHANA ATOMIC ENERGY COMMISSION
COUNCIL FOR LAW REPORTING SALARY ADVANCE
CLR TRANSPORT LOAN RECOVERY
RECOVERIES
WELFARE
2,103
(10)
75
PAYMENTS
BAL. AS AT
31/12/2010
6,283
25,178
6,654
4,616
8,235
15,028
2,774
9,672
34,574
20,904
6,283
25,178
6,654
4,616
8,235
15,028
2,774
9,672
34,574
20,904
0
0
0
0
0
0
0
0
0
0
76
150
65
5
2,782
23,980
415,069
1,912
1,768
468
1,260
2,046
3,523
4,143
1,005
7,029
528
105,508
336
480
467
995
6,720
390
1,938
903
46
77
20,613
42,991
1,376,799
27,287
1,762
76
150
65
5
2,772
23,980
415,069
1,912
1,768
429
1,155
2,046
3,523
4,143
1,005
7,029
528
105,508
336
480
467
995
6,720
390
1,938
903
46
77
20,613
42,991
1,376,799
27,287
1,762
0
0
0
2,103
0
0
0
0
0
39
105
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
STATE ENT. COMM.- RENT A/C

WELFARE
YEJI ARTISANAL FISHERIES WELF ASSOC
NAFTI STAFF PROVIDENT FUND
NAFTI STAFF WELFARE FUND
NAFTI CO-OP CREDIT UNION
NAFTI WELFARE FUND 2
STATE ENT. COMM.- SALARY ADVANCE
NAFTI WORKERS' UNION
NATIONAL FILM & TELEVISION INSTITUTE
NAFTI TEACHING STAFF ASSOCIATION
PRICES AND INCOMES BOARD
979
GHANA DANCE ENSEMBLE WELFARE FUND
NATIONAL AMBULANCE SERVICE
9,950
IAA STAFF SAVINGS SCHEME
PROVIDENT FUND LOANS ACCOUNT
ENCYCLOPAEDIA AFRICANA PROJECT
(390)
DANGME EAST DISTRICT ASSEMBLY
NURSES AND MIDWIVES COUNCIL WELFARE FUND
ICOUR LTD CONSUMER CREDIT UNION
ICOUR LTD WELFARE COMMITTEE
ICOUR LTD TONO CLUB
ICOUR LTD SNR STAFF ASSOCIATION
LOCAL UNION GAWU OF TUC, TONO
ICOUR LTD
GH. STANDARDS BOARD STAFF PROVIDENT FUND
GH. STANDARDS BOARD CREDIT UNION
GH. STANDARDS BOARD SUPERNNUATION SAVINGS A/C
CEDECOM WELFARE ASSOCIATION
GSB LOCAL UNION-PSWU
2,049
N Y C LOCAL STAFF WELFARE FUND
NATIONAL YOUTH COUNCIL STAFF WELFARE FUND
WRC WELFARE ACCOUNT
GHANA INSTITUTE OF LANGUAGES WELFARE
GHANA INSTITUTE OF LANGUAGES TEWU
IRRIGATION DEV. AUTHORITY SOWA
IRRIGATION DEV. AUTHORITY GA SOWA
IRRIGATION DEV. AUTHORITY WELFARE
CEDECOM MICRO LOAN
862
IRRIGATION DEV. AUTHORITY GA JNR OFF
IRRIGATION DEV. AUTHORITY RENT
IRRIGATION DEV. AUTHORITY GAWU OF TUC
IRRIGATION DEV. AUTHORITY TRANSPORT
KPONG IRRIGATION PROJECT
1,016
Social Welfare Dues
1,555
76
224
576
21,279
1,108
29,826
15,282
224
8,081
702
1,716
0
1,443
7,675
41,690
147
1,263
340
2,695
7,716
3,667
639
4,602
6,633
16,705
18,050
6,491
1,000
1,570
31,023
1,935
46,134
10,041
19,178
12,532
38,855
45,107
11,250
475
4,241
68,705
21,970
5,121
6,506
PAYMENTS
224
576
21,279
1,108
29,826
15,282
224
8,081
702
1,716
0
1,443
7,675
41,690
147
873
340
2,695
7,716
3,667
639
4,602
6,633
16,705
18,050
6,491
1,000
1,570
31,023
1,935
46,134
10,041
19,178
12,532
38,855
45,107
11,250
475
4,241
68,705
21,970
5,121
6,506
BAL. AS AT
31/12/2010
0
0
0
0
0
0
0
0
0
0
979
0
9,950
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,049
0
0
0
0
0
0
0
0
862
0
0
0
0
1,016
1,555
7b

COMPANY NAME
BAL. AS AT
01/01/2010
Tarkwa Paramedical Staff Credit Union Dues

SEKONDI LAND VALUATION BOARD WELF FUND
Keta District Assembly Welfare Dues
Nkawkaw P W D Welfare Dues
Survey Ashanti Welfare Dues
Ejisu Juaben Dist Assembly Staff Welfare Dues
Half Assini Dist Fin Welfare Dues
MOH DPPHC Welfare Dues
Land Valuation Board U E Reg Welfare Dues
Information Service Sunyani Wel Dues
Ministry Of Agric Kete Krachi Welfare Dues
Jasikan Dist Assembly Welfare Dues
PPRS BA Welfare Dues
Kumasi NTC Welfare Dues
Bechem Hospital Welfare Dues
WR FISHERIES DEPT WELFARE FUND
Atebubu Dist Assembly Welfare Dues
Nat Assoc Of Blood Prog Organisers Welfare Dues
Upper East Regn Trs Rent Ded
ER Agric Extension Welfare Dues
NKAWKAW CONSUMER CREDIT LTD
FOREST RES MGT PROJECT (TRANSPORT)
LAND VALUATION BOARD RENT
CAGD RENT
AGRIC ENGINEERING SNR STAFF WELFARE
WESTERN REGION TRS RENT
BAR TEACHERS RENT
NR TEACHERS RENT
Hohoe Dist Wrkrs Welfare Dues
TRADES UNION CONGRESS
HOTCATT Car Loan Ded
Housing Allowance Recovery
Industrial Commercial Union Dues
Medical and Dental Council TUC Dues
NFB Rent Deduction
NYC TUC Dues
PURC Adjustment Element
Town and Country Planning HQ Welfare Dues
NADMO WEST WALFARE SCHEME
Fidelity Bank Ltd Deduction
PPRS BA Welfare Dues
NAT Livestock Service Project Transport Loan Recover
Assoc of GH Med Lab Scientists Welf Union Deduction
GNAT Mutual Fund
RECOVERIES
1,437
WELFARE
49
8
187
205
987
16
1,524
(99)
8
24
403
4
187
619
2
679
74
2,535
38
10
86
4,173
6,447
113
4
4,018
1,983
140
5,068
2,900
7,769
770
2,153
571
37,868
5,400
1,270
646
1,264
15
14,285
477
77
77
PAYMENTS
BAL. AS AT
31/12/2010
1,437
49
8
187
205
987
16
1,524
(99)
8
24
403
4
187
619
2
679
74
2,535
38
10
86
4,173
6,447
113
4
4,018
1,983
140
5,068
2,900
7,769
770
2,153
571
37,868
5,400
1,270
646
1,264
15
14,285
477
77
7b

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
Abibigromma TUC Dues

BOYS IND SCH AGONA SWEDRU WELF FUND
WAWA
Ejumako Enyam Esiam Dist Assembly Welfare Dues
1,788
WELFARE
TOTAL
510,901
PAYMENTS
BAL. AS AT
31/12/2010
1,788
2
6
482
2
6
482
53,384,056
53,113,663
781,294
15,865
78,054
0
31,529
34,306
8,229
1,396,554
23,117
151,611
475,408
2,838
28,705
801
367
229,106
1,349,989
284,961
75
306,245
210,265
35,292
68,525
55,238
995,982
488,321
47,443
13,861
804
454,534
1,047
88,084
541,166
16,131
870,589
75,386
11,415
0
0
3,139
0
0
0
0
3,332
75
0
0
14,246
374
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,521
0
HIRE PURCHASE
CLEBEC VENTURES/NDK FIN SERVICES LTD
ANICADO FARMS LTD
RA-NAF ASSOCIATES LTD
AMAPOK ENTERPRISE
WKRS RELIEF VEN./CITY INV. CO. LTD
BROTHERHOOD LIFE LIMITED
GUIDEM ENTERPRISE
SARFRE LTD/NDK FIN SERV
LATEX FOAMS CO LTD
SARTRA ENT
SARFO KANTANKA CO. LTD
ULTRA VISION /NDK FINANCIAL SERVICES LTD
HANDIWORK OF GOD
PUMMA PUGGY B B C
NKOSEI ENTERPRISE
LIFE GATE /INTU-IT /GHANA LEASING.
NOVIWO LTD/NDK FIN. SERVICES LTD
ROSAM-BELLE CO LTD
RANSCEL/CITI INV CO LTD
JUSK VENTURES/NDK FIN. SERVICES LTD
DADJOS ENTERPRISE
VENICAS ENTERPRISE
ADOKINOP ENT LTD
MULTIMAX LTD
ROWI LTD
GENTRAC /CAL BANK LIMITED
SOWARABA COMPLEX BUSSINESS
VISIONS /STERLING FIN SERV
SUPERCARE GROUP LTD
DEREJ ENT/CITY INV CO
YAMUS COMPANY LIMITED
N Y BOAKYE ENT LTD
NABED MODERN ENT
ROGONY ENT/CITY INV CO
ERIKOMS
MONISONS VENTURES
3,139
75
8,326
374
(533)
78
15,865
78,054
0
31,529
34,306
8,229
1,396,554
26,449
151,611
475,408
2,838
34,625
801
367
229,106
1,349,989
284,961
75
306,245
210,798
35,292
68,525
55,238
995,982
488,321
47,443
13,861
804
454,534
1,047
88,084
541,166
16,131
870,589
78,907
11,415
7b

COMPANY NAME
CAROLINA ENT
CREDIT MALL LTD
TONKA INDUSTRIES LTD
DICKMAFLE ENT
PAYLESS FOR VALUE
SABADAN /NDK FIN. SERV
DARKWANIM ENT
NESTAGOD /CITY INV. CO.
MANSLOJHIS GH. LTD
EKTETA ENTERPISE
KINSTEL ENTERPRISE
SIMPLE TERMS ENT/NDK FIN SERVICES LTD
MARLOCK VENTURES
CREDIT WORLD/CITY INV. CO. LTD
BANNER OVER ME ENT
FORAC INT (GH) LTD
ODDA ENTERPRISE
E D VENTURES LTD
PAANAGHART/CITI INV CO LTD
ASADUL ENTERPRISE
FITZ-TEL LIMITED
SAMOD GLORIOUS FAVOUR
ROMENCO/NDK FIN. SERVICES LTD.
BELLINGTON VENTURE
NOVOTEC LTD
FANTEAKWA TRAD./NDK FIN. SERVICES LTD
BENAKAS./NDK FIN. SERV
SAMHO COMPANY LTD/CITY INV CO
LADENI ENTERPRISE
TWO IN ONE/N I B LTD ESCROW A/C
REGIEREN VEN/CITY INV CO
RAY-RAY FRONTLINE/NDK FIN. SERVICES LTD
NESGAS ENTERPRISE
YEBOAT COMPANY LTD
MICLIT VENTURES
QUICK PAYROLL ENT/NDK FIN.SERVICES LTD
OTTOSON ENTERPRISE
NOBLE /FIRST NAT SAV & LOANS
SALLEYDEEN/CITY INV. CO. LTD
INITIAL ENTERPRISE/NDK FIN. SERVICES LTD
B C PINE VENTURES
FREEGO FAIR ENT
DIVINE GRACE ENT/CITY INV. CO. LTD
RESOURCE ONE COMPANY LTD
BAL. AS AT
01/01/2010
RECOVERIES
WELFARE
101
79
183,315
3,029,765
5,419
951,899
33,768
1,193,540
65,251
0
75,912
1,981
0
4,644
54,371
208,756
2
12,248
68,774
13,869
53,810
1,953
329,768
115
36,144
1,991
189,093
157,732
339
1,478,219
10,673
261,613
6,068
146,042
13,615
4,465
298,060
5,450
85,614
19,421
4,658
154,117
14,172
42,660
9,434
3,173
PAYMENTS
183,315
3,029,765
5,419
951,899
33,768
1,193,540
65,251
0
75,912
1,981
0
4,644
54,371
208,756
2
12,248
68,774
13,869
53,810
1,953
329,768
115
34,051
1,991
189,093
157,732
339
1,478,219
10,673
261,613
6,068
146,042
13,615
4,465
298,060
5,450
85,614
19,421
4,658
154,117
14,172
37,950
9,434
3,173
BAL. AS AT
31/12/2010
0
0
0
0
0
0
0
101
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,093
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,710
0
0
7b

COMPANY NAME
BAL. AS AT
01/01/2010
PETRA HARDWARE LTD

ERIFAKOS VENTURES/NDK FIN. SERVICES LTD
MASIBINDI FORTUNES
KENLON LTD
FAST FLOW VENTURES
RESTFUL WATERS/CITY INV CO LTD
ROKACOF ENTERPRISE
GABNASH CO LTD./NDK FIN. SERVICES LTD
BARMAS COMPANY LTD
ODURO ANTWI ENT
A J JOAD ENT/NDK FIN. SERVICES LTD
KA-DAK ENT/NDK FIN. SERVICES LTD
WANTEL/CITI INV CO. LTD
MARKAL COMPANY LTD
AMPORTS VENTURES LTD
M A TOP CLASS VENT/CITY INV CO LTD
DESIHOP ENT/CITI INV CO LTD
FAITHFUL SER VENT/CITY INVEST.CO.LTD
CLK TRADING
MESERN (GH) LTD/ NDK FIN. SERVICES LTD
BILLY BIS-COM CO. LTD/WOMEN'S WORLD BANKING
PAUL MENSAH/NDK FINANCIAL SER. LTD
CONSUMER FINANCE COMPANY
SWELL MULTIPLEX COM. LTD/CITY INV.CO.LTD
EROSAM COMPANY LTD
DAMNOX VENTURES
PHARYS TRUST ENTERPRISE
KENDOLIES-IMPEX TRANDING LTD
SENALIE CO. LTD
OMATEK COMPUTERS(GH) LTD
YASARKO TRADING ENT.
ABAPROS VENTURES
BOBJUST ENTERPRISE/CITY INV.CO.LTD
STABA INVEST. LTD/NDK FIN.SER, LTD.
ARETHER AGENCIES LTD/CITY INV. CO. LTD
BONABOMA COMPANY LTD
VED INVESTMENT LIMITED
GEOKING ENTERPRISE
FU FA COMPANY LTD
AZAKS ENTERPRISE
LOURUBEN ENTERPRISE
RST COMPANY LIMITED
LYNX PLUS INVESTMENT LTD
RONIK GHANA LTD
RECOVERIES
WELFARE
(71)
50
80
39,087
14,646
20,579
0
563,070
50,711
412
10,429
3,520
11,518
63,950
28,843
7,781
43,988
7,308
460,379
417
30,375
21,651
12,968
448
21,087
4,158,989
29,260
38,499
22,399
1,061
7,292
4,722,343
69,324
668
4,412
15,401
163,337
2,348
16,681
145,155
32,664
5,822
118,731
4,481
69,567
81,327
60,308
PAYMENTS
39,087
14,646
20,508
0
563,070
48,309
412
10,429
3,520
11,518
63,950
28,843
7,217
43,988
7,308
460,379
417
30,375
21,651
12,968
448
21,087
4,158,989
29,260
38,499
22,399
1,061
7,292
4,722,343
69,324
668
4,412
15,401
163,337
2,348
16,681
145,155
32,664
5,822
118,731
4,481
69,567
81,327
60,308
BAL. AS AT
31/12/2010
0
0
0
50
0
2,402
0
0
0
0
0
0
563
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7b

BAL. AS AT
01/01/2010
COMPANY NAME
STABA PASSION CO. LTD/CITY INV.CO. LTD
SADATECH/GHANA LEASING
GLORIOUS CHOICE ENTERPRISE/NDK
FLEXIBLE WAY ENTERPRISE
SYNDICATED CAPITAL LTD
TARGETPLAN VENTURES
MAB INVESTMENT
DITA-DANG MICRO SYSTEMS LTD
JOHN SOWAH LARYEA ENT
DAKSICON INVESTMENTS LTD
CONSUMER CREDIT KUMASI LTD
DUNYO MICHAEL DUK HOSSANA ENTERPRISE
G - RHEAMCO VENTURES/NDK FIN. SER. LTD
HEROMAX GH. LTD/NDK FIN. SERVICES ltd
TOZOO-TOZOO MULTI-TRAD CO LTD
CREDIT FORTUNE GHANA LIMITED
B & J GATEWAY GHANA LTD
TOTAL
RECOVERIES
WELFARE
PAYMENTS
423,968
34,312
24,542
7,805
89,898
4,969
2,746
7,502
423,968
34,312
24,542
7,805
89,898
4,969
2,746
7,502
20,748
80,990
20,020
8,936
35,601
58,197
20,748
80,990
20,020
8,936
35,601
58,197
0
0
0
0
0
0
0
0
110
163
1,927
0
0
0
0
0
0
29,640,533
29,617,388
36,809
67,939
1,719,472
858,508
1,061,975
2,723,876
7,073,132
2,555,628
815
508,221
1,743,541
5,394,196
5,237,853
29,299,831
987,513
979,328
977,768
2,064,621
79,504
3,343,812
43,724,342
1,632,713
32
0
0
0
0
0
0
266
0
0
0
0
40
0
0
0
0
0
0
0
0
110
163
1,927
13,664
BAL. AS AT
31/12/2010
INSURANCE & FINANCIAL INST.

NDK FINANCIAL SERV
CONTROLLER SPECIAL LOAN REPAYMENT
CDH INSURANCE CO.
F & D FINANCE AND LEASING LTD
PROV. INS. CO LTD
GLICO LTD
GHANA LIFE
GT AFRICAN
DONEWELL INS CO LTD
UNIQUE TRUST FIN S
UTRAK SYSTEM GH LT
MET INS CO. LTD
E R F LOAN
UNIQUE INS CO LTD
PHOENIX IN CO LTD
VANGUARD ASSURANCE
QUALITY INS CO LT
NETWORK ASSUR CO LTD
ENTERPRISE INSURANCE
BAYPORT FINANCIAL SERVICES GH LTD
FIMIS MANUAL REPAYMENTS
67,939
1,719,472
858,508
1,061,975
2,723,876
7,073,132
2,555,628
1,081
508,221
1,743,541
5,394,196
5,237,853
29,299,831
987,513
979,328
977,768
2,064,621
79,504
3,343,812
43,724,342
1,632,713
32
40
81
7b

BAL. AS AT
01/01/2010
COMPANY NAME
TEACHERS' FUND INVESTMENT
TEACHERS' FUND HABITAT LOAN
STAR ASSURANCE CO
BEACON INS CO LTD
STATE INSURANCE CO.
TEACHERS' MUT FUND
GEPC MANUAL LOANS REPAYMENT
WOMEN'S WORLD BANKING GHANA
HFC-MORTGAGE/EAS REPAYMENT SUSPENSE
DALEX FIN AND LEASING COMPANY LTD.
SDC BROKERAGE SERVICES LTD
NATIONAL ASSOC. OF GRADUATE TEACHERS
EXPRESS LIFE INSURANCE COM. LTD
GHANA UNION ASSURANCE LIFE COM. LTD
CITY INVESTMENTS COMPANY LTD
CONTROLLER BUSINESS ACCOUNT
TF FINANCIAL SERVICES
UNITED BANK FOR AFRICA GH.LTD
AFRICAN FINANCIAL SERVICES
SCHEME LOAN ACCOUNT
NAFTI EPL
IAA UPLOAD / SG-SSB LOAN RECOVERY
SCHEME LOAN REPAYMENT CONT & ACCT-GEN
CAGD/GCBTOYOTA CAR LOAN REPAYMENT
STARLIFE ASSURANCE CO. LTD
CAPITAL EXPRESS ASSURANCE LTD
TOTAL
RECOVERIES
WELFARE
8,620
8,692
PAYMENTS
BAL. AS AT
31/12/2010
205,477
155,366
10,767,282
54,330
16,837,442
15,287,307
9,489,989
228,307
1,224
7,602,026
34,558
1,633,199
168,693
1,200
450,844
344,788
15,406
9,871
100,052
2,060,572
5,036
3,661
10,620
106,512
2,721,196
77,924
205,477
155,366
10,767,282
54,330
16,837,442
15,287,307
9,489,989
228,307
1,224
7,602,026
34,558
1,633,199
168,693
1,200
450,844
344,788
15,406
9,871
100,052
2,060,572
5,036
3,661
10,620
106,512
2,721,196
77,924
0
0
0
0
0
8,620
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
180,407,738
180,407,472
8,958
1,083,923
64,229
387,363
65,123
20,856
2,261
4,755,661
1,813,000
1,335,558
363,240
364,434
17,203,553
55
0
0
0
0
0
177
0
0
0
0
0
398
0
CREDIT UNIONS & TRAINING COLLEGES
G R N A DUES
CONST. & BUILD MAT UN
P S W U OF T U C
G A W U OF T U C
BLIND TRS ASSO DUE
GHANA ASSOS OF NURSE ANAETHETISTS
C S A DUES
HEALTH S W UNION
T E W U DUES
J U S A G DUES
LGWU
G N A T DUES
C W U OF TUC
(9,729)
398
82
1,083,923
64,229
387,363
65,123
20,856
2,433
4,755,661
1,813,000
1,345,286
363,240
364,434
17,203,553
55
7b

COMPANY NAME
BAL. AS AT
01/01/2010
RECOVERIES
G T P C WORKERS UNION OF GHANA TUC

NAT. YOUTH COUNCIL P.S.W.U. OF TUC
NATIONAL ASSOC OF GRADUATE TEACHERS
TRADES UNION CONGRESS (GHANA)
ACCRA TRAINING COLLEGE
AKATSI COLLEGE
ST FRANCIS TEACHERS TRAINING COLLEGE
KIBI TC FU
ABETIFI TC FU
AKROPONG PTC FU
SDA TRAINING COLLEGE K'DUA
FOSO TRAINING COLLEGE
O LA TRAINING COLLEGE
ENCHI TRAINING COLLEGE
WIAWSO TRAINING COLLEGE
HOLY CHILD TRAINING COLLEGE
AGOGO PRESBY TRAINING COLLEGE
AKROKERRI TRAINING COLLEGE
ST LOUIS TRAINING COLLEGE
WESLEY COLLEGE
OFINSO TRAINING COLLEGE
MAMPONG TTC FU
ST JOSEPH TRAINING COLLEGE
TAMALE TC FU
BAGABAGA TRAINING COLLEGE
GBEWAA TRAINING COLLEGE
Kpandu Health Workers Union Deductions
N J AHMADIYYA MUSLIM TRAINING COLLEGE
WELFARE
TOTAL
GRAND TOTAL
PAYMENTS
BAL. AS AT
31/12/2010
19,675
44,135
1,668,974
615,787
1,024
17
208
48
16
646
80
256
160
16
17
32
80
16
48
80
144
34
1,292
112
17
128
19,675
33,602
1,668,974
615,787
1,024
17
208
48
16
646
80
256
160
16
17
32
80
16
48
80
144
34
1,292
112
17
128
663
663
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3,375
0
(16,484)
29,822,861
29,802,428
3,950
516,773
293,255,188
292,940,951
831,010
(10,533)
3,375
83
10a PROVISION FOR DOUBTFUL DEBTS

GH
GENERAL
1
Local Authorities
293.42
PUBLIC BOARDS AND CORPORATION

1 Tema Shipyard and Drydock corporation
2 State Farms Corporation
3 Ghana Enterprise Development Commission
4 Ghanaian Industrial Development Corporation
5 State Hotels Corporation
6 State Construction Corporation
7 State Housing Corporation
8 Food Production Corporation
9 Aluminium Industries Commission
11 Gonja Development Corporation
12 West African Airways Corporation
13 State Fishing Corporation
14 Western Regional Development Corporation
15 Brong Ahafo Regional Development Corporation
16 Upper East Development Corporation
17 State Oil Palm Plantation Corporation
18 GIHOC - Tema Steelworks
19 GIHOC - Farms
20 GIHOC - Footwear
21 GIHOC - Vegetable Oil Mills
22 GIHOC - Fibre Bag
23 GIHOC - Fibre Products
24 GIHOC - Manufacturing Co.
25 GIHOC - Mosquito Coil
26 GIHOC - Marbles
27 GIHOC - Meat (Tema & Bolga)
28 GIHOC - Boatyards (Mumford)
29 GIHOC - Boatyards (Tema)
30 GIHOC - Cannery (Pawalugu)
31 GIHOC - Refrigeration & Household Prod.
32 GIHOC - Cannery (Wenchi)
33 GIHOC - Cannery (Nsawam)
34 GIHOC - Printing & Paper Prod.
35 GIHOC - Nzema Oil Mills
36 GIHOC - Central Advertising Co.
37 GIHOC - Aboso Glass Factory
38 GIHOC - Cannery
39 GIHOC - Phamaceutical
40 GIHOC - Distilleries
41 GIHOC - Bottling
42 Central Regional Development Corporation
43 Ghana National Trading Corporation
45 Meat Marketing Board
46 State Shipping Corporation (BSL)
TOTAL
28,915.42
32,886.05
883.25
1,745.98
46,001.54
275,643.97
254,746.49
112,388.23
1,018.31
210.40
3.14
14,253.23
117.45
3,865.92
2,010.53
2,500.00
772.11
233.00
29,227.55
9,636.86
243.09
106,417.96
6,187.52
3,531.22
8,924.94
22,127.77
1,884.95
24,637.07
4,089.63
5,504.60
3,638.51
18,301.03
2,474.07
10,203.28
1,780.05
126,590.56
22,624.97
101,598.81
14,482.98
8,635.50
125,046.28
584.00
24,551.39
107.91
1,461,227.52
COMPANIES
1 Ghana Sugar Estate Ltd
2 Ghana Sugar Estate Ltd (Asutsuare)
3 Ghana Sugar Estates (Komenda)
4 African Timber & Plywood
5 Willowbrook
6 Prefab Concrete Products
1,396,624.26
44,496.85
26,634.17
52,461.25
999.17
6,068.31
84
10a PROVISION FOR DOUBTFUL DEBTS

7
8
9
10
11
12
13
14
15
17
18
19
20
21
22
23
24
25
26
27
28
29
Ejura Farms Ltd

Farmer John and Daughters
Bremang Dredging Company
Amalgamated Banket Area Ltd
Achimota Brewery Company
Glisksten West Africa Ltd
Promintex Ltd
Ghana Rice Production Company
Ghana Cargo Handling Company
Seraphim Surgicals
National Oil Palm Plantation Ltd
Ghana Cold Store
Ghana Commercial Farm
Kul Industrial Alcohols Ltd.
Prestea Goldfields Co.
Kumasi Furniture & Joinery Co. Ltd
National Industrial Company
State Oil Palm Plantation
Pomadze Poultry Enterprise
Ghana Bottling Co. (Pepsi Cola)
EHWIA Wood Products
10.79
116.33
18.50
60.00
200.00
67,232.89
13.85
470.00
35.51
102,391.86
39,143.48
123.98
200.00
23,000.00
149,068.72
4,728.59
2,500.00
87,558.28
9,962.16
16,108.98
10,741.45
TOTAL
2,040,969.37
MISCELLANEOUS
1 Kumasi Traditional Council
2 Roof Loan Scheme
3 Hire Purchase Housing Scheme
4 Ghana Gov't Mortgage Scheme
5 Co-operative Wholesale Establishment
6 Co-operative Investment Trust
7 Diamond Market
8 Loot Victims (1948 Disturbances)
9 Trade Union Congress
10 Ho sports Stadium
11 Ghana Amateur Sports Council
12 Ghana Society for the Blind
13 Central Organisation of Sports
14 Achimota Council
15 Dr. T.A. Morten
16 Housing Loan Board
17 Armed Forces Housing Scheme
18 Volta Regional Administration -1
19 Volta Regional Administration -2
20 Lower Volta Bridge
21 External Promissory Notes
22 Suppliers Credit
23 Kumasi Sewerage Project
24 Local Promissory Notes
25 Ghana Aluminium Company
26 Aluworks Ghana Ltd.
27 KAK DEE
28 Bank for Housing and Construction
29 Ghana Publishing Corporation
79.72
55.73
183.48
43.12
1.41
21.60
0.10
11.62
10.00
0.14
1.48
1.90
2.00
5.03
10.08
27.99
26.97
86.22
30.00
399.94
339.59
4,109.69
70.10
97.00
148.70
175,045.80
870.00
50,000.00
310,562.90
542,242.31
4,044,732.62
G-TOTAL
85
ADDITIONAL INFORMATION
ITEM
PAGE
TRENDS
Statement of Assets and Liabilities
87
Statement of Revenue and Expenditure
88
CHARTS
Revenue and Expenditure by Classification
89
Revenue and Expenditure Five year Trend
90
SUPPLEMENTARY STATEMENTS
Summary of Functional Classification of Expenditure by MDA and Item
Summary Report on Poverty and HIPC Expenditure
86
91
92-100
TREND
STATEMENT OF ASSETS AND LIABILITIES AS AT
DECEMBER 31ST 2006 - 2010.
2006
2007
2008
GH
GH
GH
2009
2010
GH
ASSETS:
CASH
264,021,380
1,467,857,929
4,164,790
990,852
559,040
4,395,086
990,852
415,627
5,371,965
990,852
LOANS:
General
921,980
Statutory Boards And Corporations
343,931,453
Companies
186,646,109
Miscellaneous
129,824,433
Other Governments
8,482,555
921,686
342,067,509
185,054,617
129,293,082
8,482,555
921,686
342,067,509
383,962,252
124,760,645
8,482,555
921,686
446,355,679
546,576,908
126,005,107
8,482,555
921,686
616,437,051
627,715,824
246,791,994
8,482,555
0
4,168,039
4,983,761
633,365,815
0
4,511,134
4,983,761
720,369,604
0
4,559,828
4,983,761
1,130,934,345
ADVANCES:
Dept. of National Lotteries
Staff
Departmental Revolving Fund
INVESTMENTS:
General
Trust Funds
Local
DEPOSIT
0
4,742,044
4,983,761
115,878,190
0
4,742,044
4,983,761
93,846,668
(4,708,323)
317,844,800
24,152,837
0
5,720,617
990,852
(43,195,938)
0
7,965,447
990,852
1,064,587,547
2,243,194,830
1,822,627,183
1,889,070,740
2,606,587,406
2,893,626,442
1,831,196,539
3,735,417,966
3,292,343,030
4,688,690,832
5,069,334,519
6,066,874,956
6,800,361,244
8,275,621,334
8,949,452,902
502,724,325
632,582,340
677,105,075
LIABILITIES:
LOANS:
Domestic
Foreign
TRUST FUNDS
CASH OVERDRAFT
ACCUMULATED FUND
45,330,507
(137,980,775)
(3,705,565,941)
(4,646,585,390)
(8,438,122,493)
(11,610,747,800)
(15,295,591,905)
1,889,070,740
2,606,587,406
1,064,587,547
2,243,194,830
87
1,822,627,183
TRENDS
STATEMENT OF REVENUE AND EXPENDITURE AS AT
DECEMBER 31ST 2006 - 2010.
REVENUE:
2006
2,009
Direct Taxes
718,313,437
27
901,497,910
28
1,109,181,361
25
1,790,273,348
33
2,381,835,726
36
1,732,261,697
64
1,895,174,917
58
1,551,027,179
34
1,787,232,639
33
2,322,969,061
35
Non - Tax Revenue
114,284,970
252,128,878
1,156,357,764
26
472,063,886
524,250,412
Grant
132,069,785
202,920,622
689,087,000
15
1,442,004,696
25
1,446,941,452
22
Total
2,696,929,889
100
3,251,722,327
100
4,505,653,304
100
5,491,574,569
100
6,675,996,651
100
1,423,404,931
48
1,751,845,085
48
2,450,000,602
38
2,922,770,051
36
4,023,746,176
38
540,530,952
18
673,762,760
19
1,109,178,641
1,827,039,925
23
2,556,618,613
24
Service
96,100,567
108,057,106
206,578,937
253,522,515
347,108,146
Investment
80,953,419
254,610,492
1,619,226,487
13
3,078,092,084
38
3,636,341,126
34
2,140,989,870
100
2,788,275,443
100
5,384,984,667
100
8,081,424,575
100
10,563,814,061
100
Indirect Taxes
2007
2008
2010
EXPENDITURE:
Personal Emoluments
& Related Cost
Administration
Total
SURPLUS/(DEFICIT)
555,940,019
463,446,884
(879,331,363)
88
(2,589,850,006)
(3,887,817,410)
CHARTS
REVENUE BY ITEM
Grants
21%
Direct Tax
36%
Non-Tax Revenue
8%
Indirect Tax
35%
EXPENDITURE BY ITEM
Personnel
Emoluments &
Related Cost
38%
Investment
35%
Adm
Ser
Inve
Service
3%
Administation
24%
89
CHARTS
Ye
FIVE YEAR REVENUE TREND

BILLIONS OF GHANA CEDIS
8.00
7.00
6.00
5.00
4.00
3.00
2.00
1.00
0.00
2005
2006
2007
2008
2009
2010
2011
2010
2011
YEAR
BILLIONS OF GHANA CEDIS
FIVE YEAR EXPENDITURE TREND

12
10
8
6
4
2
0
2005
2006
2007
2008
YEAR
90
2009
YE
SUMMARY OF FUNCTIONAL CLASSIFICATION OF EXPENDITURE BY MDA AND ITEM

P.E
ADMIN
SERVICE
INVEST
TOTAL
GH
GH
GH
GH
GH
Administration
Audit Service
26,470,263
14,193,720
3,426,833
1,544,346
45,635,162
6,468,095
5,234,879
50,526,843
230,212
62,460,029
Ministry of Finance and Economic Planning
48,963,299
16,130,645
11,055,529
8,596,011
84,745,484
Ministry of Foreign Affairs and Reg Integration
87,201,020
39,040,027
1,957,366
17,546,403
145,744,815
Ministry of Information
20,642,366
2,380,633
830,245
366,105
24,219,349
Ministry of Local Govt and Rural Development
90,218,088
1,116,509
566,523
1,318,175
93,219,295
270,649
764,097
825,633
155,973
2,016,352
69,848,241
32,310,575
60,707,106
11,845,936
174,711,859
1,383,663
550,236
81,096
180,690
2,195,685
351,465,684
111,721,322
129,977,174
41,783,850
634,948,031
2,499,481
957,903
671,961
101,517,195
105,646,540
Ministry of Environment, Science and Technology
65,902,925
4,366,013
680,594
74,816
71,024,348
Ministry of Food and Agriculture
57,856,627
1,834,386
1,911,064
7,100,695
68,702,772
Ministry of Lands and Natural Resources
36,960,037
4,507,296
24,599,403
10,387,400
76,454,136
421,446
1,004,434
2,767,644
717,042
4,910,566
8,069,643
1,139,103
3,094,946
2,018,646
14,322,338
171,710,159
13,809,136
33,725,611
121,815,793
341,060,699
5,062,199
895,025
135,136
633,142
6,725,501
16,151,506
1,611,361
352,865
176,884,181
194,999,912
5,581,214
1,122,310
1,935,529
10,504,883
19,143,937
14,278,532
1,070,857
164,988
27,733,429
43,247,805
41,073,451
4,699,553
2,588,518
215,755,635
264,117,156
154,447,434
9,295,974
3,889,519
2,530,939
170,163,866
154,447,434
9,295,974
3,889,519
2,530,939
170,163,866
4,836,496
1,100,000
423,908
29,576
6,389,980
27,412,439
17,203,055
402,533
1,863,963
46,881,991
Ministry of Defence
126,906,109
38,482,613
5,533,186
2,849,702
173,771,610
Ministry of Interior
Ministry of Justice
TOTAL
Social
244,620,399
9,192,358
412,967,801
142,791,323
6,548,390
206,125,381
26,924,354
3,223,112
36,507,094
12,154,459
1,764,276
18,661,976
426,490,534
20,728,137
674,262,252
National Development Planning Commission

Office of Government Machinery
TOTAL
Economic
Ministry of Energy
Ministry of Tourism
Ministry of Trade and Industry
TOTAL
Infrastructure
Ministry of Communications
Ministry of Roads and Highways
Ministry of Transport
Ministry of Water Resources, Works and Housing
TOTAL
Multi Sectoral
Revenue Agencies
TOTAL
Public Safety
Commission on Human Rights and Admin. Justice
Judicial Service
Ministry of Chieftaincy and Culture
8,699,321
2,251,229
514,912
602,393
12,067,855
1,776,291,863
33,996,433
12,991,965
2,539,328
1,825,819,589
18,190,652
926,417
1,392,193
61,419
20,570,681
441,592,950
7,956,679
14,209,193
59,046
463,817,868
707,432
790,241
722,092
672,090
2,891,855
Ministry of Youth and Sports
4,179,043
2,463,089
57,171,515
2,397,150
66,210,797
National Commission for Civic Education
8,634,132
3,729,573
1,850,810
624,965
14,839,480
117,911
185,535
119,198
132,137
554,781
TOTAL
2,258,413,303
52,299,196
88,971,877
7,088,528
2,406,772,905
GRAND TOTAL
3,390,077,832
397,950,562
295,659,794
407,636,721
4,491,324,909
Ministry of Education
Ministry of Employment and Social Welfare
Ministry of Health
Ministry of Women and Children's Affairs
National Media Commission
91
SUMMARY REPORT ON POVERTY AND HIPC EXPENDITURE

P.E
GH
ADMIN
GH
Audit Service
General's Secretariat
26,470,263
14,193,720
TOTAL
26,470,263
14,193,720
Comm on Human Rights & Admin Just
CHRAJ-General Admin
4,836,496
1,100,000
TOTAL
4,836,496
1,100,000
General Admin
6,468,095
5,234,879
TOTAL
6,468,095
5,234,879
Judicial Service
General Admin
27,412,439
17,203,055
TOTAL
27,412,439
17,203,055
Min of Communications
General Admin
533,852
407,296
Ghana Information& Comm Tech Dir
93,208
108,200
Kofi Annan ICT Center of Excellence
544,582
186,999
Postal&Courier Services Reg Comm
139,642
54,090
Ghana Meteo Agency-General Admin
3,750,916
131,827
Internal Audit Unit
6,613
TOTAL
5,062,199
895,025
Min of Chieftaincy and Culture
General Admin
5,915,717
1,735,253
Greater Accra region
325,612
0
Kwame Nkrumah Memorial Park
24,148
12,087
Bureau of Ghana Language-Accra
252,987
5,644
National Symphony Orchestra
153,657
16,630
Abibigroma Theatre Company
125,401
4,046
Ghana Dance Ensemble
181,755
8,941
W.E.B. Du Bois Memorial Centre
14,028
8,393
Pan African Writers Association
17,039
5,606
National Theatre
288,401
47,215
Folklore Board
19,332
5,587
Museums and Monuments
946,108
337,650
Volta region
43,533
0
Eastern region
32,964
0
Central region
38,495
31,356
Western region
36,320
0
Ashanti region
96,969
0
Northern region
44,729
0
Brong Ahafo region
64,915
32,823
Upper East region
41,765
0
Upper West region
35,447
0
TOTAL
8,699,321
2,251,229
Min of Defence
General Admin
126,534,444
1,447,633
General Hqtrs
0
30,027,255
VAG
371,664
123,644
Air Force
0
2,026,609
Army
0
568,295
GAFCSC
0
716,370
Kofi Annan Int Peacekeeping Training Cent
0
110,862
MATS
0
294,101
Military Hospital
0
1,852,101
Navy
0
1,315,743
TOTAL
126,906,109
38,482,613
Min of Education
HQ-National Service Secretariat
159,751,792
0
HQ-Office of the Minister
0
402,560
HQ-WAEC (National)
3,449,354
222,912
HQ-WAEC (INTERNATIONAL)
0
193,531
HQ-Human Resource and Devt
0
82,936
HQ-Non-Formal Education
11,258,215
1,289,605
HQ-Council for Technical & Vocational Education & Training
0
178,887
HQ-Ghana Library Board
1,672,993
826,947
HQ-Ghana Book Devt Council
0
70,909
HQ-Ghana National Commission for UNESCO
0
105,376
HQ-Internal Audit
0
36,096
HQ-National Inspectorate Board
0
104,171
HQ-Office of the Chief Director
0
78,548
HQ-Planning Budgeting,Monitoring & Evaluation
0
644,699
SERVICE
GH
INVESTMENT
GH
Grand Total
GH
POVERTY
GH
HIPC
GH
3,426,833
3,426,833
1,544,346
1,544,346
45,635,162
45,635,162
0
0
0
0
423,908
423,908
29,576
29,576
6,389,980
6,389,980
6,389,980
6,389,980
0
0
50,526,843
50,526,843
230,212
230,212
62,460,029
62,460,029
31,230,015
31,230,015
0
0
402,533
402,533
1,863,963
1,863,963
46,881,991
46,881,991
0
0
0
0
61,213
24,345
26,817
7,900
13,028
1,834
135,136
377,186
633,142
1,379,546
225,752
981,982
234,003
3,895,770
8,447
6,725,501
0
0
0
0
0
0
0
0
0
0
0
0
0
0
443,542
0
0
0
0
0
0
0
71,370
0
0
0
0
0
0
0
0
0
0
0
0
514,912
399,715
0
0
81,415
0
0
0
0
0
0
0
121,263
0
0
0
0
0
0
0
0
0
602,393
8,494,226
325,612
36,236
340,046
170,288
129,447
190,695
22,420
94,015
335,617
24,919
1,405,020
43,533
32,964
69,850
36,320
96,969
44,729
97,738
41,765
35,447
12,067,855
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
889,709
4,247,822
0
0
0
0
0
0
395,655
0
5,533,186
2,665,382
184,320
0
0
0
0
0
0
0
0
2,849,702
131,537,168
34,459,398
495,308
2,026,609
568,295
716,370
110,862
294,101
2,247,756
1,315,743
173,771,610
0
0
0
0
0
0
0
0
899,103
0
0
0
0
0
0
0
0
0
0
0
0
0
97,629
0
0
0
396,514
782,273
197,714
800,000
86,694
189,110
13,270
78,699
64,128
1,651,412
0
0
0
0
0
26,930
0
0
0
0
0
0
0
0
159,849,421
402,560
3,672,265
193,531
479,450
13,357,023
376,601
3,299,940
157,603
294,486
49,366
182,870
142,676
2,296,110
0
0
0
0
0
13,357,023
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
92
223,584
32,371

P.E
GH
HQ-PSI on Distance Education
106,086
HQ-Statistics, Res, Information & Public Relation
0
Tertiary-OTHER SUBVENTED BODIES
296,750
Tertiary-OTHER TEACHING INSTITUTIONS 8,315,131
Tertiary-SUPERVISORY BODIES
13,861,415
Education HQ-General Admin
1,444,701
Tertiary-POLYTECHNIC INSTITUTIONS
39,878,734
Tertiary-UNIVERSITIES
201,840,899
REGL SERVICES-PRIMARY
0
REGL SERVICES-CENTRAL ADMINISTRATION
0
REGL SERVICES-JUNIOR HIGH SCHOOL
0
REGL SERVICES-SENIOR HIGH SCHOOL
0
REGL SERVICES-MANAGEMENT AND SUPERVISION 0
REGL SERVICES-PRE-SCHOOL
0
REGL SERVICES-TECH/VOCATIONAL
0
GES HUMAN RESOURCE Devt
0
GES CURRICULUM, RESEARCH AND Devt
0
GES INSPECTORATE
0
GES GENERAL ADM. & FINANCE
1,334,415,794
GES TECHNICAL/VOCATIONAL EDUCATION
0
GES INTERNAL AUDIT
0
GES SECONDARY EDUCATION
0
GES TEACHER EDUCATION
0
GES GES COUNCIL SECRETARIAT
0
GES SUPPLY & LOGISTICS
0
GES SPECIAL EDUCATION
0
GES BASIC EDUCATION
0
TOTAL
1,776,291,863
Min of Employment & Social Welf
General Admin
712,518
Management Devt & Productivity Institute
444,799
National Vocational Training Institute
3,359,636
Organisation of African Trade Union Unity
31,084
Opportunities Industrialization Centre
523,522
Integrated Community Centres for Employable1,237,531
Skills
Fair Wages Comm
199,088
Ghana Co - Operative Coun
61,658
Disability Coun
92,826
Labour Department-General Admin
1,979,469
Factories Inspectorate-GREATER ACCRA
257,730
Co-operatives-General Admin
1,889,331
Social Welfare-General Admin, Budget & Planning
7,311,407
Social Welfare-Jachie Training College
42,210
Social Welfare-Abor Rehabilitation Centre
47,843
TOTAL
18,190,652
Min of Energy
Energy Comm-General Admin
1,240,684
General Admin and Finance.
1,258,796
Energy Sector, Financial Monitoring.
0
Human Resources Devt. & Mgt
0
Internal Audit
0
Petroleum.
0
PBME
0
Power.
0
Research and Statistics
0
TOTAL
2,499,481
Min of Environment, Sci & Technology
Environment-T.C.P.D
17,059,679
MEST Headquaters-General Adinistration
171,346
G.A.E.C-Secretariat
0
Environment-EPA
2,076,237
C.S.I.R-Secretariat
4,479,734
C.S.I.R-Crops Res Institute
4,132,843
C.S.I.R-Animal Res Institute
2,856,959
C.S.I.R-Soil Res Institute
3,590,626
C.S.I.R-Soil Res Center
378,276
C.S.I.R-Building , Road and Research Institute 3,751,786
C.S.I.R-Food Res Institute
2,548,973
C.S.I.R-Water Res Institute
3,424,676
C.S.I.R-Institute of Industrial Res
1,826,850
ADMIN
GH
126,535
73,510
0
0
18,037,872
1,284,167
0
0
1,071,232
2,027,550
808,346
922,543
178,458
202,689
172,146
48,811
29,235
26,965
702,601
279,057
44,926
675,751
53,592
65,675
218,923
2,184,977
523,696
33,996,433
SERVICE
GH
133,286
159,917
0
0
981,520
0
0
0
0
3,770,216
0
0
0
0
0
0
0
0
3,589,584
0
0
0
0
0
0
0
0
12,991,965
INVESTMENT
GH
85,461
0
0
0
852,612
0
0
0
0
1,574,326
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,539,328
Grand Total
GH
451,368
233,427
296,750
8,315,131
33,733,418
2,728,868
39,878,734
201,840,899
1,071,232
7,372,092
808,346
922,543
178,458
202,689
172,146
48,811
29,235
26,965
1,338,707,979
279,057
44,926
675,751
53,592
65,675
218,923
2,184,977
523,696
1,825,819,589
0
0
0
0
0
0
0
0
1,071,232
5,160,464
808,346
922,543
178,458
202,689
172,146
0
20,464
18,876
669,353,989
279,057
0
0
53,592
0
153,246
1,966,479
523,696
694,242,299
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
926,417
0
0
0
0
0
0
0
0
0
0
0
0
0
0
926,417
1,392,193
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,392,193
61,419
0
0
0
0
0
0
0
0
0
0
0
0
0
0
61,419
3,092,548
444,799
3,359,636
31,084
523,522
1,237,531
199,088
61,658
92,826
1,979,469
257,730
1,889,331
7,311,407
42,210
47,843
20,570,681
0
0
3,359,636
0
0
1,237,531
0
0
0
989,734
0
0
7,311,407
42,210
47,843
12,988,361
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
372,404
209,166
30,581
35,392
15,904
90,573
71,072
122,252
10,558
957,903
29,481
608,102
0
0
15,608
0
0
12,535
6,235
671,961
0
89,721,613
0
0
0
0
0
11,795,582
0
101,517,195
1,642,570
91,797,678
30,581
35,392
31,512
90,573
71,072
11,930,369
16,793
105,646,540
0
0
0
0
0
0
0
11,930,369
0
11,930,369
0
0
0
0
0
0
0
0
0
0
433,938
909,667
474,818
246,564
310,251
147,510
145,182
177,764
48,525
134,883
117,403
171,674
90,660
64,983
212,667
138,396
110,798
20,730
9,856
9,700
11,878
3,243
9,013
7,845
11,471
6,058
19,999
54,817
0
0
0
0
0
0
0
0
0
0
0
17,578,598
1,348,497
613,214
2,433,599
4,810,715
4,290,209
3,011,841
3,780,268
430,044
3,895,682
2,674,222
3,607,820
1,923,568
0
0
0
2,433,599
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
93
POVERTY
GH
HIPC
GH

P.E
GH
C.S.I.R-INSTI
1,203,377
C.S.I.R-Oil Palm Research Institute
4,166,776
C.S.I.R-Savana Agricultural Research Institute 3,688,711
C.S.I.R-Ghana Grains Devt Project
3,963,569
C.S.I.R-Science & Tech Policy Research Institute 499,745
C.S.I.R-Forestry Research Institute of Ghana 3,140,823
C.S.I.R-Plant Genetic Resource Research Institute
1,888,839
C.S.I.R-Root & Tuber Crops Project
1,053,101
TOTAL
65,902,925
Min of Finance and Economic Planning
General Admin
5,962,062
Economic Planning Division
36,303
Public Procurement Authority
1,070,271
Institute of Accountancy Training
0
Securities and Exchange Commission
827,634
Statistical Service-Finance and General Admin 4,442,739
CAGD-General Admin
36,624,292
TOTAL
48,963,299
Min of Food and Agriculture
Administration and Finance
3,240,494
PBCME
145,425
Human Resource Devt & Mgt Unit
841,511
Irrigation Devt Authority
3,234,066
Statistics Research and Information Unit
0
Office of the Chief Director
0
Budget Division
0
Office of the Minister
0
Finance Directorate
0
ICOUR
0
Grains & Legumes Devt Board
538,884
Ghana Veterinary Council
43,528
Tech Directorates-Plant Protection & Regulatory Serv
1,493
Tech Directorates-Crop Services Dept.
48,852,859
Tech Directorates-Animal Production Dept
37,396
Tech Directorates-Agric. Extention Services Dept221,009
Tech Directorates-Veterinary Services Dept
0
Northern Agric Dev Unit-Northern Directorate
0
G.Accra Agric Dev Unit-Ledzokuku Krowor
0
G.Accra Agric Dev Unit-Ga West
0
B-Ahafo Agric Dev Unit-Brong Ahafo Directorate
0
B-Ahafo Agric Dev Unit-Asutifi
0
B-Ahafo Agric Dev Unit-Asunafo North
0
B-Ahafo Agric Dev Unit-Berekum
0
B-Ahafo Agric Dev Unit-Dormaa
0
B-Ahafo Agric Dev Unit-Jaman South
0
B-Ahafo Agric Dev Unit-Kintampo North
0
B-Ahafo Agric Dev Unit-Nkoranza
0
B-Ahafo Agric Dev Unit-Sene
0
B-Ahafo Agric Dev Unit-Sunyani
0
B-Ahafo Agric Dev Unit-Tano South
0
B-Ahafo Agric Dev Unit-Techiman
0
B-Ahafo Agric Dev Unit-Wenchi
0
B-Ahafo Agric Dev Unit-Asunafo South
0
B-Ahafo Agric Dev Unit-Jaman North
0
B-Ahafo Agric Dev Unit-Kintampo South
0
B-Ahafo Agric Dev Unit-Pru
0
B-Ahafo Agric Dev Unit-Tain
0
B-Ahafo Agric Dev Unit-Tano North
0
B-Ahafo Agric Dev Unit-Atebubu
0
Ash Agric Dev Unit-Ashanti Reg Dir
0
Ash Agric Dev Unit-Sekyere West
0
Ash Agric Dev Unit-Adansi North
0
Ash Agric Dev Unit-Amansie Central
0
Ash Agric Dev Unit-Adansi South
0
Ash Agric Dev Unit-Ahafo Ano North
0
Ash Agric Dev Unit-Ahafo Ano South
0
Ash Agric Dev Unit-Amansie West
0
Ash Agric Dev Unit-Obuasi Municipal
0
Ash Agric Dev Unit-Afigya Sekyere
0
Ash Agric Dev Unit-Amansie East
0
ADMIN
GH
95,491
135,820
148,350
160,779
76,203
134,338
154,991
51,201
4,366,013
SERVICE
GH
6,381
9,075
9,912
10,743
5,092
8,976
10,356
3,421
680,594
INVESTMENT
GH
0
0
0
0
0
0
0
0
74,816
Grand Total
GH
1,305,249
4,311,671
3,846,973
4,135,091
581,040
3,284,137
2,054,186
1,107,723
71,024,348
7,813,611
0
823,138
260,258
456,487
2,747,243
4,029,907
16,130,645
6,579,415
0
581,956
71,471
104,634
714,597
3,003,457
11,055,529
2,832,232
0
270,495
0
0
268,225
5,225,059
8,596,011
194,277
53,076
200,731
0
41,423
30,884
30,201
44,302
25,291
11,310
29,284
10,536
33,810
41,400
32,322
39,174
29,286
33,348
1,849
2,378
18,848
3,068
6,346
6,466
5,506
5,431
5,217
5,725
5,033
5,961
5,725
7,366
7,754
3,903
4,358
3,470
4,312
3,606
4,397
8,244
19,721
4,862
3,893
6,065
2,612
3,791
4,907
4,719
2,718
4,816
4,663
1,911,064
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,100,695
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
94
POVERTY
GH
HIPC
GH
0
0
0
0
0
0
0
0
2,433,599
0
0
0
0
0
0
0
0
0
23,187,320
36,303
2,745,860
331,729
1,388,755
8,172,804
48,882,715
84,745,484
0
0
0
0
0
0
0
0
58,793,715
0
0
0
0
0
275,143
59,068,859
12,446,530
198,501
1,042,242
3,234,066
41,423
30,884
30,201
44,302
25,291
11,310
568,168
54,064
35,303
48,894,259
69,718
260,183
29,286
33,348
1,849
2,378
18,848
3,068
6,346
6,466
5,506
5,431
5,217
5,725
5,033
5,961
5,725
7,366
7,754
3,903
4,358
3,470
4,312
3,606
4,397
8,244
19,721
4,862
3,893
6,065
2,612
3,791
4,907
4,719
2,718
4,816
4,663
12,446,530
198,501
1,042,242
3,234,066
41,423
30,884
30,201
44,302
25,291
11,310
568,168
54,064
35,303
48,894,259
69,718
260,183
29,286
33,348
1,849
2,378
18,848
3,068
6,346
6,466
5,506
5,431
5,217
5,725
5,033
5,961
5,725
7,366
7,754
3,903
4,358
3,470
4,312
3,606
4,397
8,244
19,721
4,862
3,893
6,065
2,612
3,791
4,907
4,719
2,718
4,816
4,663
0
0
0
0
0
0
18,400,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

P.E
GH
Ash Agric Dev Unit-Ashanti Akim North
Ash Agric Dev Unit-Ashanti Akim South
Ash Agric Dev Unit-Atwima Nwabiagya
Ash Agric Dev Unit-Ejisu Juaben
Ash Agric Dev Unit-Ejura
Ash Agric Dev Unit-Kumasi Metropolitan Ass
Ash Agric Dev Unit-Kwabre
Ash Agric Dev Unit-Bosomtwi
Ash Agric Dev Unit-Offinso
Eastern Agric Dev Unit-Yilo Krobo
Eastern Agric Dev Unit Juaben
Eastern Agric Dev Unit-Kwahu South
Eastern Agric Dev Unit-Kwahu-West New
Eastern Agric Dev Unit-Kwabibirem
Eastern Agric Dev Unit-Asuogyaman
Eastern Agric Dev Unit-Akwapim South
Eastern Agric Dev Unit-Akwapim North
Eastern Agric Dev Unit-East Akim
Eastern Agric Dev Unit-Fanteakwa
Eastern Agric Dev Unit-Afram Plains
Eastern Agric Dev Unit-West Akim
Eastern Agric Dev Unit-Suhum / Coaltar
Eastern Agric Dev Unit-Atiwa
Eastern Agric Dev Unit-Birim North
Eastern Agric Dev Unit-Birim Central
Eastern Agric Dev Unit-Eastern Reg Dir
Central Agric Dev Unit-Central Reg Dir
G.Accra Agric Dev Unit-Dangme East
Technica Directorates-Women in Agric Devt Dept
Volta Agric Dev Unit-Volta Regl Dir
Volta Agric Dev Unit-Ho
Volta Agric Dev Unit-Kpandu
Volta Agric Dev Unit-Hohoe
Volta Agric Dev Unit-Jasikan
Volta Agric Dev Unit-Kadjebi
Volta Agric Dev Unit-Nkwanta
Volta Agric Dev Unit-Krachi West
Volta Agric Dev Unit-Denu
Volta Agric Dev Unit-Akatsi
Volta Agric Dev Unit-Sogakope
Volta Agric Dev Unit-Adidome
Volta Agric Dev Unit-Keta
Volta Agric Dev Unit-Adaklu-Anyibe
Volta Agric Dev Unit-Krachi East
Volta Agric Dev Unit-South Dayi
Western Agric Dev Unit-Western Regl Dir
Western Agric Dev Unit-Enchi
Western Agric Dev Unit-Jomoro
Western Agric Dev Unit-Juabeso
Western Agric Dev Unit-Bia
Western Agric Dev Unit-Sefwi Wiawso
Western Agric Dev Unit-Agona
Western Agric Dev Unit-Daboase
Western Agric Dev Unit-Bibiani
Western Agric Dev Unit-Amenfi East
Western Agric Dev Unit-Wassa Amenfi West
Western Agric Dev Unit-Axim
Western Agric Dev Unit-Wassa West
Central Agric Dev Unit-Assin North
Central Agric Dev Unit-Assin South
Central Agric Dev Unit-B/ Asikuma
Central Agric Dev Unit-U/Denkyira West
Central Agric Dev Unit-Saltpond
Central Agric Dev Unit-Elmina
Central Agric Dev Unit-Agona West
Central Agric Dev Unit-Ewutu Municipality
Central Agric Dev Unit-Ajumako
Central Agric Dev Unit-T/Praso
Central Agric Dev Unit-Cape Coast
U-East Agric Dev Unit-Upper East Regional Directorate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
ADMIN
GH
2,011
3,528
4,239
3,337
5,459
1,339
5,002
2,978
1,757
9,365
5,655
3,731
4,510
4,120
4,166
7,732
20,708
6,719
4,708
595
3,775
6,872
23,999
4,548
5,660
15,891
17,974
2,603
54,169
17,997
6,448
6,352
5,165
6,031
6,020
4,871
6,266
5,270
5,484
5,831
5,973
4,935
3,832
2,295
3,157
24,051
5,790
5,832
6,306
5,831
6,261
5,793
5,827
6,029
2,315
3,156
4,423
6,333
5,830
3,610
10,256
9,795
5,701
4,043
5,845
6,263
3,918
5,830
4,498
14,418
SERVICE
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
95
INVESTMENT
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Grand Total
GH
2,011
3,528
4,239
3,337
5,459
1,339
5,002
2,978
1,757
9,365
5,655
3,731
4,510
4,120
4,166
7,732
20,708
6,719
4,708
595
3,775
6,872
23,999
4,548
5,660
15,891
17,974
2,603
54,169
17,997
6,448
6,352
5,165
6,031
6,020
4,871
6,266
5,270
5,484
5,831
5,973
4,935
3,832
2,295
3,157
24,051
5,790
5,832
6,306
5,831
6,261
5,793
5,827
6,029
2,315
3,156
4,423
6,333
5,830
3,610
10,256
9,795
5,701
4,043
5,845
6,263
3,918
5,830
4,498
14,418
POVERTY
GH
2,011
3,528
4,239
3,337
5,459
1,339
5,002
2,978
1,757
9,365
5,655
3,731
4,510
4,120
4,166
7,732
20,708
6,719
4,708
595
3,775
6,872
23,999
4,548
5,660
15,891
17,974
2,603
54,169
17,997
6,448
6,352
5,165
6,031
6,020
4,871
6,266
5,270
5,484
5,831
5,973
4,935
3,832
2,295
3,157
24,051
5,790
5,832
6,306
5,831
6,261
5,793
5,827
6,029
2,315
3,156
4,423
6,333
5,830
3,610
10,256
9,795
5,701
4,043
5,845
6,263
3,918
5,830
4,498
14,418
HIPC
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

P.E
GH
U-East Agric Dev Unit-Garu-Tempane New
0
U-East Agric Dev Unit-Bolgatanga
0
U-East Agric Dev Unit-Talensi-Nabdam New
0
U-East Agric Dev Unit-Kassena Nankana
0
U-East Agric Dev Unit-Builsa
0
U-East Agric Dev Unit-Bawku East
0
U-East Agric Dev Unit-Bawku West
0
U-East Agric Dev Unit-Bongo
0
U-West Agic Dev Unit-Upper West Region Directorate 0
U-West Agic Dev Unit-Sissala
0
U-West Agic Dev Unit-Wa Municipal Assembly
0
U-West Agic Dev Unit-Nadowli
0
U-West Agic Dev Unit-Wa-East New
0
U-West Agic Dev Unit-Jirapa
0
U-West Agic Dev Unit-Lawra
0
U-West Agic Dev Unit-Sisala West New
0
U-West Agic Dev Unit-Wa-West New
0
Northern Agric Dev Unit-Salaga
0
Northern Agric Dev Unit-Zabzugu / Tatale
0
Northern Agric Dev Unit-Bunkprugu-Yungoo New
0
Northern Agric Dev Unit-Savelugu/Nanton
0
Northern Agric Dev Unit-Gambaga
0
Northern Agric Dev Unit-Karaga New
0
Northern Agric Dev Unit-Gushiegu
0
Northern Agric Dev Unit-Nanumba (Bimbilla)
0
Northern Agric Dev Unit-Nanumba-South New
0
Northern Agric Dev Unit-Damango
0
Northern Agric Dev Unit-Sawla-Tuna-Kalba New
0
Northern Agric Dev Unit-Tolon / Kumbungu
0
Northern Agric Dev Unit-Yendi
0
Northern Agric Dev Unit-Walewale
0
Northern Agric Dev Unit-Central-Gonja New
0
Northern Agric Dev Unit-Saboba / Cheripon
0
Northern Agric Dev Unit-Bole
0
Technica Directorates-Agric. Engineering Services Dept.0
Fisheries Commission-Fisheries Directorate
643,799
Fisheries Commission-Fisheries Commission Secretariat
56,163
Fisheries Commission-Fisheries Dept. - Research
0
TOTAL
57,856,627
Min of Foreign Affairs and Reg Integration
Large Missions-Abidjan Mission
5,795,927
Large Missions-Abuja Mission
3,016,029
Large Missions-Addis Ababa Mission
1,441,825
Large Missions-Beijing Mission
1,524,754
Large Missions-Berlin Mission
1,470,526
Large Missions-Geneva Mission
1,662,837
Large Missions-London Mission
5,029,631
Large Missions-Moscow Mission
1,061,005
Large Missions York Mission
2,744,203
Large Missions-Paris Mission
1,545,763
Large Missions-Pretoria Mission
1,534,389
Large Missions-Rome Mission
1,547,709
Large Missions-Tokyo Mission
1,876,218
Large Missions-Washington Mission
3,402,111
Neighbouring Missions-Algiers
913,539
Neighbouring Missions-Bamako
9,562,764
Neighbouring Missions-Cairo
1,439,713
Neighbouring Missions-Canakry
1,200,294
Neighbouring Missions-Cotonou
912,621
Neighbouring Missions-Dakar
855,250
Neighbouring Missions-Freetown
3,476,181
Neighbouring Missions-Harare
911,933
Neighbouring Missions-Kinshasa
1,032,118
Neighbouring Missions-Lome
1,239,941
Neighbouring Missions-Luanda
649,615
Neighbouring Missions-Lusaka
409,470
Neighbouring Missions-Monrovia
969,044
Neighbouring Missions-Nairobi
711,380
Neighbouring Missions-Ouagadougou
1,009,703
Neighbouring Missions-Rabat
933,679
ADMIN
GH
3,584
3,429
5,118
5,867
3,437
6,230
5,786
6,896
15,853
3,282
5,337
3,401
3,642
3,360
5,998
3,642
2,275
5,062
3,383
2,216
6,420
3,741
3,631
3,695
4,606
1,135
3,465
2,310
5,294
5,066
5,763
2,990
5,064
3,013
33,981
60,488
8,269
8,242
1,834,386
SERVICE
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,911,064
INVESTMENT
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,100,695
Grand Total
GH
3,584
3,429
5,118
5,867
3,437
6,230
5,786
6,896
15,853
3,282
5,337
3,401
3,642
3,360
5,998
3,642
2,275
5,062
3,383
2,216
6,420
3,741
3,631
3,695
4,606
1,135
3,465
2,310
5,294
5,066
5,763
2,990
5,064
3,013
33,981
704,287
64,431
8,242
68,702,772
POVERTY
GH
3,584
3,429
5,118
5,867
3,437
6,230
5,786
6,896
15,853
3,282
5,337
3,401
3,642
3,360
5,998
3,642
2,275
5,062
3,383
2,216
6,420
3,741
3,631
3,695
4,606
1,135
3,465
2,310
5,294
5,066
5,763
2,990
5,064
3,013
33,981
0
0
0
67,925,812
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
18,400,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6,824,107
4,548,943
2,261,186
2,562,887
2,335,608
2,408,571
7,520,914
1,678,921
4,083,282
2,296,085
2,587,888
2,292,607
2,643,513
4,773,008
1,548,425
10,133,814
2,365,290
1,722,254
1,486,113
1,480,055
4,106,142
1,427,893
1,595,440
1,920,374
1,190,936
808,560
1,695,262
1,264,326
1,608,165
1,580,423
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,028,180
1,532,914
819,361
1,038,133
865,082
745,734
2,491,283
617,916
1,339,079
750,322
1,053,499
744,898
767,295
1,370,897
634,886
571,050
925,577
521,960
573,492
624,805
629,961
515,960
563,322
680,433
541,321
399,090
726,218
552,946
598,462
646,744
96
HIPC
GH

P.E
GH
Neighbouring Missions-Tripoli
1,101,124
Neighbouring Missions-Windhoek
819,005
Other Missions-Belgrade
756,217
Other Missions-Berne
885,246
Other Missions-Brasilia
1,036,794
Other Missions-Brussels
1,609,212
Other Missions-Camberra
1,037,202
Other Missions-Copenhagen
977,658
Other Missions-Havana
1,027,898
Other Missions-Kuala Lumpur
301,976
Other Missions Delhi
4,606,457
Other Missions-Ottawa
977,090
Other Missions-Riyadh
944,093
Other Missions-Seoul
1,395,384
Other Missions-Tehran
1,606,128
Other Missions-Tel Aviv
1,467,760
Other Missions-The Hague
1,210,959
Other Missions-Prague
1,083,693
Africa and AU Bureau
2,727,925
All Africa Students Union
11,725
Legon Centre for International Affairs
240,901
Neighbouring Missions-Malabo
834,127
Other Missions-Dubai
662,275
Estate and General Service Bureau
0
Finance and Account Bureau
0
Human Resource and Administration
0
APRM Governing Council-APRM Governing Council
0
International Organisation & Conf Bureau
0
TOTAL
87,201,020
Min of Health
DHS-Christian Health Association of Ghana (CHAG)
55,032,093
DHS- Health Administration
206,003,974
GHS-Office of The Director General
28,299,394
Teaching Hospitals-Korle-Bu Teaching Hospital
61,285,923
Office of the Minister
3,436,090
Food and Drugs Board
3,578,349
General Admin & Finance
0
Medical and Dental Council
205,905
Nurses and Midwives Councils
368,186
Pharmacy Council
572,820
Centre for Scientific Research into Plant Medicine
1,263,363
Traditional Medicine Practise Council
40,277
Private Hospitals and Maternity Homes Board
48,165
St. John's Ambulance Brigade
99,002
Teaching Hospitals -Komfo Anokye Teaching Hospital
2,525,104
Psychiatry Hospitals -Accra Mental Hospital 8,695,205
GHS-Office of Regional Director
50,103,282
Training Institutions
19,886,743
Post Graduate College of Physicians and Surgeons
149,076
TOTAL
441,592,950
Min of Information
Ghana News Agency
945,387
General Admin-HQS
102,087
12,494,316
NAFTI
673,066
ISD-General Admin
6,427,510
TOTAL
20,642,366
Min of Interior
Ghana Immigration Service-Gen Admin
14,298,457
Ghana National Fire Service-Gen Admin
35,739,670
Ghana Police Service-Gen Admin
156,606,825
Ghana Prisons Service-Gen Admin
30,904,309
General Admin
873,433
NADMO
6,104,210
Nacortic Control Board
0
Gaming Board
93,495
National Commission on Small Arms
0
Ghana Refugee Board
0
National Peace Council
0
Migration Unit
0
ADMIN
GH
520,692
552,421
498,345
569,752
639,270
594,016
542,766
537,766
605,146
368,455
829,562
632,519
515,276
533,139
1,171,181
1,087,055
673,261
486,975
33,934
105,271
148,990
199,800
387,138
677,607
606,943
513,477
138,450
0
39,040,027
SERVICE
GH
Grand Total
GH
1,621,816
1,371,426
1,254,562
1,454,998
1,676,064
2,203,228
1,579,968
1,515,424
1,633,044
670,431
5,436,019
1,609,609
1,459,369
1,928,523
2,777,309
2,554,815
1,884,220
1,570,668
10,139,176
118,996
513,378
1,033,927
1,049,413
11,332,804
606,943
513,477
357,667
1,126,551
145,744,815
POVERTY
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,000
56,766
0
0
552,832
0
0
219,217
1,126,551
1,957,366
INVESTMENT
GH
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,377,317
0
66,721
0
0
10,102,365
0
0
0
0
17,546,403
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,664,251
446,108
141,630
0
0
0
0
0
0
0
0
0
0
0
1,028,157
676,533
0
0
7,956,679
0
0
1,169,687
319,211
0
0
5,623,924
0
0
0
0
0
0
0
0
802,910
961,196
5,332,265
0
14,209,193
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
59,046
0
0
59,046
55,032,093
211,668,225
29,915,189
61,746,764
3,436,090
3,578,349
5,623,924
205,905
368,186
572,820
1,263,363
40,277
48,165
99,002
2,525,104
10,526,272
51,800,057
25,219,008
149,076
463,817,868
55,032,093
211,668,225
10,470,316
0
0
0
0
0
0
0
0
0
0
99,002
0
5,263,136
25,900,028
17,653,306
0
326,086,106
0
0
0
0
19,333
0
0
0
0
0
0
0
0
0
0
0
0
0
0
19,333
449,906
749,292
220,540
356,702
604,194
2,380,633
195,050
241,106
0
20,307
373,782
830,245
0
91,037
0
73,941
201,127
366,105
1,590,343
1,183,522
12,714,856
1,124,015
7,606,613
24,219,349
0
0
0
0
0
0
0
1,375,000
0
0
0
1,375,000
2,960,851
19,287,595
103,324,192
7,776,958
731,137
7,390,506
1,056,076
53,702
97,088
32,005
44,542
36,670
115,257
4,358,003
1,382,565
2,263,882
639,527
17,905,222
48,202
26,928
75,704
17,038
17,774
74,252
221,235
2,010,521
8,861,708
393,854
66,685
314,883
254,260
31,313
0
0
0
0
17,595,800
61,395,789
270,175,290
41,339,003
2,310,783
31,714,821
1,358,538
205,438
172,792
49,043
62,315
110,922
0
30,697,895
0
41,339,003
0
31,714,821
0
0
0
0
0
0
0
0
237,722
14,827,089
0
0
0
0
0
0
0
0
97
HIPC
GH

P.E
GH
244,620,399
ADMIN
GH
142,791,323
TOTAL
Min of Justice
Attorney General's Department-General Admin3,566,041
1,804,640
Min of Justice-HQ-Council for Law Reporting
254,302
79,168
HQ-General Admin
520,115
2,214,189
HQ-Law Reform Commission
140,367
92,931
HQ-Legal Aid Scheme
389,025
118,821
Registrar General's Dep't-General Admin
670,303
244,921
Serious Fraud Office
2,741,836
1,696,821
HQ-General Legal Council
856,791
204,688
HQ-Copyright Office
53,579
77,724
Regional Operations
0
14,487
TOTAL
9,192,358
6,548,390
Min of Lands and Natural Resources
Forestry Commission-Corporate Headquarters
19,297,588
0
Forestry Commission-Wildlife Division
3,328,908
115,300
Geological Survey Dept-General Admin
1,108,124
3,501,695
General Admin
6,143,965
406,413
Office of Administrator of Stool Lands
3,604
45,551
BARADEP
30,041
0
Lands Commission-Corporate Headquarters 2,697,458
59,805
Lands Commission-Survey & Mapping Division3,148,495
110,619
Lands Commission-Land Valuation Division 1,201,855
154,654
Lands Commission-Land Registration Division
0
113,259
Lands Commission-Public & Vested Land Mgt Div
0
0
TOTAL
36,960,037
4,507,296
Min of Local Govt and Rural Devt
HQ-General Admin
5,679,108
588,827
HQ-Decentralisation Implementation
73,719,993
96,660
HQ-Local Govt Service
144,594
93,515
HQ-Devt Planning Unit
0
21,753
HQ-Environmental Health and Sanitation Unit
0
4,199
HQ-Inspectorate Division
0
12,763
HQ-Local Government Project Support Unit
0
8,547
Births and Deaths Registry-General Admin
1,824,349
17,969
Dept of Parks and Gardens-General Landscape Gardening,
0 Floristry &1,903
Ext
Dept of Parks and Gardens-Aburi Botanical Gardens
0
0
Department of Parks and Gardens-General Admin
3,450,257
105,262
Dept of Community Devt-Budget and Planning Unit
0
1,046
Dept of Community Devt-Mass Education Unit
0
49,621
Dept of Community Devt-General Admin
5,261,178
37,869
Dept of Community Devt-Community Devt Institutions Unit
0
41,886
DACF-General Admin
138,609
32,132
TOTAL
90,218,088
1,113,952
Min of Roads and Highways
General Admin
69,004
343,548
Dept of Urban Roads
1,559,318
221,660
Ghana Highway Authority
10,697,001
842,334
Dept of Feeder Roads
3,826,183
203,818
TOTAL
16,151,506
1,611,361
Min of Tourism
General Admin
421,446
402,309
Ghana Tourist Board
0
602,125
TOTAL
421,446
1,004,434
Min of Trade and Industry
General Admin
1,670,757
184,053
CEDECOM
1,029,873
0
Ghana Standard Board
1,941,187
118,335
NBSSI
1,496,795
303,631
GEPC
830,011
223,525
GRATIS
1,101,020
174,226
Regional Trade Offices
0
21,973
Foreign Trade Missions
0
113,360
TOTAL
8,069,643
1,139,104
SERVICE
GH
26,924,354
INVESTMENT
GH
12,154,459
Grand Total
GH
426,490,534
POVERTY
GH
103,751,718
HIPC
GH
15,064,811
101,170
36,305
2,888,301
17,582
49,420
0
10,400
89,765
30,170
0
3,223,112
284,920
54,145
1,156,412
31,494
136,663
0
38,047
0
62,594
0
1,764,276
5,756,772
423,919
6,779,016
282,374
693,929
915,224
4,487,104
1,151,244
224,067
14,487
20,728,137
0
0
0
0
693,929
0
0
0
0
0
693,929
0
0
0
0
0
0
0
0
0
0
0
0
30,000
1,482,971
22,900,626
10,000
0
37,931
43,550
69,325
0
25,000
24,599,403
0
88,997
385,490
9,496,089
99,783
0
0
0
197,957
119,084
0
10,387,400
19,297,588
3,563,205
6,478,280
38,947,092
158,938
30,041
2,795,194
3,302,663
1,623,792
232,343
25,000
76,454,136
13,508,311
2,494,243
0
0
0
0
0
0
0
0
0
16,002,555
0
0
0
1,649,600
0
0
0
0
0
0
0
1,649,600
351,667
6,552
31,680
0
15,941
9,923
87,000
19,768
0
2,200
15,095
0
21,994
0
0
4,703
566,523
270,099
0
149,252
0
85,310
41,083
512,168
118,441
0
0
0
0
0
141,822
0
0
1,318,175
6,889,701
73,823,205
419,042
21,753
105,450
63,769
607,715
1,980,527
1,903
2,200
3,570,614
1,046
71,615
5,440,869
41,886
175,444
93,216,738
0
73,823,205
0
0
105,450
0
607,715
990,263
0
0
0
1,046
71,615
5,440,869
41,886
0
81,082,049
0
82,152,341
0
0
0
0
0
0
0
0
0
0
0
0
0
0
82,152,341
50,400
53,000
201,975
47,490
352,865
164,720
41,540,764
125,430,476
9,748,220
176,884,181
627,672
43,374,742
137,171,787
13,825,712
194,999,912
0
0
0
13,825,712
0
0
0
0
0
0
1,259,038
1,508,606
2,767,644
262,568
454,474
717,042
2,345,361
2,565,205
4,910,566
0
0
0
0
0
0
2,149,507
0
70,667
406,646
130,240
337,886
0
0
3,094,946
0
0
200,000
340,541
92,286
1,385,818
0
0
2,018,646
4,004,317
1,029,873
2,330,188
2,547,613
1,276,063
2,998,952
21,973
113,360
5,113,592
0
0
0
2,547,613
0
0
0
0
0
0
0
0
0
0
0
0
0
0
98

P.E
GH
ADMIN
GH
SERVICE
GH
INVESTMENT
GH
Grand Total
GH
POVERTY
GH
HIPC
GH
Min of Transport
General Admin
2,314,815
513,659
1,299,400
439,756
4,567,630
DVLA
2,747,095
74,073
3,065
2,824,232
Govt Technical Training Centre
166,577
52,048
47,072
265,696
National Road Safety Comm
336,558
62,319
219,103
165,448
783,428
783,428
16,169
307,403
346,800
9,574,548
10,244,920
5,581,214
112,808
1,122,310
20,090
1,935,529
325,132
10,504,883
458,030
19,143,937
0
783,428
0
0
General Admin
1,736,770
220,073
99,475
19,778,699
21,835,017
15,288,997
PWD-General Admin
9,748,956
50,929
12,310
1,649,059
11,468,622
29,340
16,329
5,026
74,651
125,345
4,178
4,178
Ghana Railway Devt Authority

Regional Maritime University
TOTAL
Min of Water Res, Works and Housing
Rent Control Dept

Public Servants Hous Loans Scheme Board
Water Res Commission
Community Water & Sanitation Agency
Architects Reg Council
283,409
19,363
2,188
42,949
347,910
2,428,625
562,624
17,328
318,101
3,326,678
3,326,678
47,254
29,232
4,942
29,952
111,379
Department of Rural Housing
55,685
159,795
215,480
215,480
Hydrological Services Dept
101,483
9,957
171,210
282,651
PWD-Estates Management
15,140
15,140
Ghana Water Company Limited

TOTAL
13,762
5,509,013
5,522,775
14,278,532
1,070,857
164,988
27,733,429
43,255,174
3,542,157
15,288,997
Min of Women& Children's Affairs

Dept of Children
130,450
184,022
314,471
Dept of Women
389,941
131,394
187,095
504,450
1,212,880
General Admin
317,491
528,397
350,976
167,640
1,364,505
1,364,505
TOTAL
707,432
790,241
722,092
672,090
2,891,855
1,364,505
64,301
943,270
53,358,828
1,141,129
55,507,527
National Sports Council
2,291,152
657,327
2,372,487
1,100,014
6,420,979
National Youth Council
1,823,591
477,642
975,102
45,365
3,321,699
64,246,575
Min of Youth and Sports

General Admin
National Sports College
384,851
465,098
110,642
960,591
4,179,043
2,463,089
57,171,515
2,397,150
66,210,797
64,246,575
8,634,132
3,504,016
1,386,142
624,965
14,149,255
7,074,627
225,557
464,668
690,225
345,112
8,634,132
3,729,573
1,850,810
624,965
14,839,480
7,419,740
NDPC-Geneneral Admin
270,649
764,097
825,633
155,973
2,016,352
TOTAL
270,649
764,097
825,633
155,973
2,016,352
117,911
185,535
119,198
132,137
554,781
TOTAL
117,911
185,535
119,198
132,137
554,781
Office of Parliament-General Admin
38,362,443
14,530,738
22,169,672
3,103,674
78,166,527
General Admin
13,355,903
1,470,763
3,816,711
2,774,957
21,418,333
Microfinance & Small Loans Cent
2,598,322
273,611
178,131
728,116
3,778,181
Millennium Devt Authority
3,108,794
57,777
155,575
3,322,146
84,973
507,180
1,866,370
2,458,523
TOTAL
National Comm for Civic Education
Headquaters
REGL SERVICES
TOTAL
National Devt Planning Commission
Office of Government Machinery
National Identification Authority

Cabinet Secretariat
84,565
65,448
150,013
Office of the Chief Of Staff
642,195
14,678,884
2,621,619
17,942,698
Policy Eval & Oversight Unit
24,398
84,035
190,510
298,943
Vice-President's Secretariat
483,600
2,296,278
279,663
3,059,541
Press Secretariat
241,033
241,033
1,496,491
1,074,518
278,022
2,849,031
57,360
27,272
111,530
196,162
Internal Audit Agency Board

African Fund for BIO Fuels Devt
99

P.E
GH
State Enterprises Commissio
ADMIN
GH
SERVICE
GH
INVESTMENT
GH
Grand Total
GH
POVERTY
GH
HIPC
GH
159,022
117,457
276,479
88,768
54,706
35,137
178,610
Ghana Investment Promotion Centre
505,413
102,795
151,852
760,061
Public Utilities Regulatory Commission
725,739
386,076
585,029
146,000
1,842,843
Public Sector Reform Secretariat
192,384
132,299
127,784
452,467
Divestiture Implementation Committee
National Pensions Regulatory Authority
3,936
477,094
808,478
195,883
1,485,391
Greater Accra Reg. Co-ordinating Council-General Admin

0
521,174
93,404
18,200
632,778
Nat Population Coun
256,692
381,877
1,100,129
1,100,129
5,144,416
525,529
770,207
304,745
6,744,898
154,947
1,811,426
146,224
70,999
2,183,596
76,506
65,645
67,269
209,419
461,561
OHCS-Finance & Admin Dir

PRAAD-General Admin
Management Services Dept
Scholarships Secretariat-General Admin
197,577
75,082
40,189
49,377
362,225
Ashanti RCC-General Admin
347,846
235,261
208,440
151,076
942,623
B.A.RCC-General Admin
162,926
214,650
223,379
517,627
1,118,582
Upper East RCC-General Admin
136,304
38,777
175,081
Upper West RCC-General Admin
68,777
12,027
80,804
Volta RCC-General Admin
43,143
203,860
150,684
91,679
489,366
Western RCC-General Admin
102,983
102,983
Eastern RCC-General Admin
82,805
177,615
151,570
150,000
561,990
Central RCC-General Admin
359,018
244,944
134,054
151,612
889,628
Northern RCC-General Admin
Upper East RCC-Budget Division
42,472
15,027
57,499
Volta RCC-Budget Division
30,608
17,211
47,819
Eastern RCC-Budget Division
33,955
11,890
45,845
Central RCC-Budget Division
34,964
17,224
52,188
Northern RCC-Budget Division
36,640
12,488
49,128
Ashanti RCC-Budget Division
31,715
31,186
62,901
Upper West RCC-Budget Division
29,540
17,438
46,979
B.A.RCC-Budget Division
37,778
16,928
54,706
508,681
96,118
487,916
1,092,715
1,092,715
1,420,228
576,376
96,150
2,092,754
BNI
3,378,942
8,052,920
234,749
11,666,611
National Security Council
215,681
215,681
Research Dept HQ
2,117,095
620,179
2,737,274
Research Department FM
789,427
945,213
1,734,640
Bureau of Nat Communications
284,036
284,036
69,848,241
32,310,575
60,707,106
11,845,936
174,711,859
2,192,844
1,383,663
550,236
81,096
180,690
2,195,685
1,383,663
550,236
81,096
180,690
2,195,685
154,447,434
9,295,974
3,889,519
2,530,939
170,163,866
154,447,434
9,295,974
3,889,519
2,530,939
170,163,866
3,390,077,832
397,950,562
295,659,794
407,636,721
4,491,324,909
1,370,059,464
257,265,915
Ghana AIDS Commision-Finance &Admin

Council of State
TOTAL
General Admin
TOTAL
Revenue Agencies
GRA-General Admin
TOTAL
GRAND TOTAL
100

Auditors Report 2010

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TRANSMITTAL LETTER

Dear Madam Speaker,

REPORT OF THE AUDITOR-GENERAL ON THE

The report highlights the outcomes of the financial statements which

Report of the Auditor-General on the Public Accounts of Ghana

I acknowledge the cooperation and assistance provided to the Audit Service

I also acknowledge the efforts and commitment of my staff in conducting the

audit and reporting before the constitutional deadline.

THE RT. HON. SPEAKER

Report of the Auditor-General on the Public Accounts of Ghana

Non-disclosure of three GoG On-lent (NPT) Loans ......................................... 56

Auditor-Generals Report on the Public Accounts of Ghana

REPORT OF THE AUDITOR-GENERAL ON THE PUBLIC

The Controller and Accountant General (CAG) is mandated under Sections

Statement of Assets and Liabilities (Balance Sheet).

the records are

Auditor-Generals Report on the Public Accounts of Ghana

Audit scope and methodology

The audit covered all transactions/events undertaken by MDAs in 2010 which

Madam Speaker, pursuant to Section 15 of Act 584, my office has reviewed

Auditor-Generals Report on the Public Accounts of Ghana

SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS

I noted during my review that 95,309 employees, representing 23 percent of

To mitigate the risk of wrongful payment of salaries, I urged CAG to update

I noted, during my visits to 94 rural banks, that unclaimed salaries and

Unauthorised transfer of unclaimed salaries to the Economic and

I noted that some banks in response to directives from EOCO, transferred

I recommended that CAG should initiate action to recover all monies

Auditor-Generals Report on the Public Accounts of Ghana

Payment of salaries to employees on Study Leave without Pay

Contrary to Regulation 297(1) b of the FAR, 2004, I noted that unearned

Non-payment of Petroleum Taxes - GH4.1 million

Non-payment of IGF into the CF- GH10.4 Million

Our review of the accounts of 12 MDAs revealed that Internally Generated

Failure of the IPPD System to detect and reject unqualified employees

Poor record keeping on GoG Equity Investment

I also recommended strong collaboration between the Public Debts and

Auditor-Generals Report on the Public Accounts of Ghana

Inconsistencies of records between ADMD and the Project

To ensure consistency of records, I recommended that ADMD and PDI Unit of

Failure to charge penalties on delayed Petroleum Tax payments - GH2.1

Judgement Debts GH276million

Judgement debt payments totaling GH275,917,484.25, representing 11

To save the State from incurring such avoidable expenditure, I recommended

Auditor-Generals Report on the Public Accounts of Ghana

Wrong treatment of Donor Project expenditure in the Public Accounts

Personnel Emolument released in excess to five Subvented Agencies GH395,250

My review of Personnel Emoluments releases to Subvented Agencies for the

To minimise the risk of excess releases of funds, I recommended that CAG

Non-disclosure of three GoG On- lent (NPT) loans

My review disclosed that three Japanese Non-Project Grants totalling

Unconfirmed Sub-Consolidated Fund Accounts cash balances

I recommended that Heads of MMDAs/MDAs and CAG should strengthen their

Poor management of GoG Loans

Notwithstanding my previous recommendation, I noted that GoG granted

I reiterated my earlier recommendation that GoG should reconsider its policy

Inconsistencies between MDA Expenditure Statements and the schedule

My audit of 13 sampled MDAs revealed some differences between the

Auditor-Generals Report on the Public Accounts of Ghana

Late transfer of revenue by GCB and Ecobank into the CF

As previously reported, lodgements of indirect taxes into the CF by the Ghana

Non-payment of Divestiture Proceeds of GH4.3 million into the CF

Contrary to Regulation 10 of the FAR 2004, the Divestiture Implementation